Solution : https://service.sap.com/sap/support/notes/141379 (SAP Service marketplace login required)
Key words : 
function group saplpcrw, additional key words, prerequisites solution implement, profit center accounting, accounting interface, line items, mm documents, update takes, time_out occurs, maximum runtime
Related Notes : 
       
| 154091 | Performance in delivery process: Collective note | 
| 118743 | Collective note performance in SD |