Solution : https://service.sap.com/sap/support/notes/156319 (SAP Service marketplace login required)
Key words : 
bw systemiv/  infocubev/    aggregatesvi/  database-specific settingsvii/  abap parameterviii/ recommended methodology papersi/ extraction, chronological order      =======================date          topic  short description16/11/1999            creation03/01/2000    ii     loading performance, accelerate hierarchy/attribute change runvi/ database-specific settingsoracle, bw systemsviii/ recommended methodology papersalso refer, performance bw master data extraction 0hrpositionii/ loading performance, improved hierarchy/attribute change runnote 176606, attribute hierarchy realignment run slownote 166433, smon process slowly deletes temp, performance bw setup s260 -264note 180171, apply hierarchy/attribute change
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