Solution : https://service.sap.com/sap/support/notes/1354951 (SAP Service marketplace login required)
Key words : 
class /sappssrm/cl_acc_split_data queries, terms account assignment split, symptom method check_process_type, accounting split reason, prerequisites reason, neccessary due, performance issue, solution implement, correction instructions
Related Notes : 
       
| 1266771 | SRM 7.0 Performance Guide |