Solution : https://service.sap.com/sap/support/notes/338126 (SAP Service marketplace login required)
Key words : 
additional key words standard revenue recognition, actual revenue recognition, long runtimes occur, attached advance correction, revenue recognition, large documents, items relevant, transaction vf44, internal tables, position precisely
Related Notes : 
       
| 340092 | Optimization data record processing before/after DB access | 
| 337299 | Better DB access fr control, revenue and reference table | 
| 317545 | Improved reading control lines during posting line creation | 
| 315463 | Improved reading of conditions (performance) | 
| 118743 | Collective note performance in SD |