Solution : https://service.sap.com/sap/support/notes/328707 (SAP Service marketplace login required)
Key words : 
0im_fa_ip_80im_fa_ip_9to assure optimum performance, erst ab release 2, respective ods tables, term ods corresponds, additional key words, prerequisites advance development, assignment infosources 0im_fa_ip_7, performance improvement, assignment infosources, infocube 0imfa_1
Related Notes : 
       
| 592366 | BCT-IM: Performance optimization when reading from PSA | 
| 480135 | BCT-IM: Performance of InfoCube update for 0IMFA_1 | 
| 460473 | BCT-IM: Performance problems when reading from the PSA | 
| 365762 | Loading data: Pre-analysis of (performance)problems | 
| 316718 | BCT-IM: Preconditions for InfoCube update 0IMFA_1 |