Solution : https://service.sap.com/sap/support/notes/367208 (SAP Service marketplace login required)
Key words : 
typ  cat  sno   receiver field      default field     default, additional key words co01, ------------------------------------------------------------------------ord  cob   003   cobrb-perbz, default rule pp2, cost object hierarchy, product cost collector, cost collector, process order, order type, table tkb2c
Related Notes : 
       
| 365904 | GR order: Internal error SAPLCKMLMVCONNECT | 
| 360915 | Assignment production order product cost collector | 
| 306537 | Material ledger and posting rule in order |