Solution : https://service.sap.com/sap/support/notes/208160 (SAP Service marketplace login required)
Key words : 
additional key words kka1, results analysis generally sets, results analysis calculates, results analysis, fixed portion, prerequisites solution, customer enhancement 1, customer enhancement, source code, correction instructions
Related Notes : 
       
| 398627 | INFO: CO-PC-OBJ (Results analysis/WIP calculation) | 
| 26002 | Cust.enhance 1 of results analysis, doc.enhance |