Solution : https://service.sap.com/sap/support/notes/454636 (SAP Service marketplace login required)
Key words : 
abap runtime error raise_exception, short dump reason, order change management, planned order, order comparison, terms co40, phantom operation, master data, read automatically, immediately exploded
Related Notes : 
       
| 569124 | Sequence change is reversed | 
| 539511 | No homogeneity list generated when planned order converted | 
| 459262 | Change in quantity for sales order item with assembly | 
| 440648 | CO40: PKOSA not found and AUFLD not correct | 
| 437255 | CO40 with OCM: Automatically functions executed twice | 
| 391846 | Modif: Reading master data when converting planned order | 
| 391678 | No homogeneity list after conversion of planned order |