Solution : https://service.sap.com/sap/support/notes/365904 (SAP Service marketplace login required)
Key words : 
function module co_sd_planned_order_convert calls function module ck_f_ppc_order_settle, system generates error message ckmlmv009, additional key words co40, attached program correction, internal error, program saplckmlmvconnect, material ledger, process number, planned orders, collective orders
Related Notes : 
       
| 367208 | No assignment of prod.order to prod.cost collector | 
| 306537 | Material ledger and posting rule in order | 
| 192996 | CO40, CO41: Collective order and nonvaluated material | 
| 120255 | E009 for goods movement for production order |