Solution : https://service.sap.com/sap/support/notes/140346 (SAP Service marketplace login required)
Key words : 
additional key words rv_schedule_check_deliveries, function module rv_delivery_create, internal table fxvbep, process sales orders, sales documents, release orders, mass creation, transaction vl04, problem occurs, scheduling agreements
Related Notes : 
       
| 154091 | Performance in delivery process: Collective note | 
| 140298 | Performance delivery (XVBAPF) | 
| 139346 | Performance improv VL04 from stock transport order | 
| 116846 | Exception condition "FEHLER_BEI_LESEN_FVBUP" |