Solution : https://service.sap.com/sap/support/notes/50405 (SAP Service marketplace login required)
Key words : 
resource-related billing document, additional key words va90, order header level, order item, sales order, wbs element, account assignment, system checks, business areas, message ki188
Related Notes : 
       
| 107499 | Profit center substitution without plant | 
| 69339 | WBS element is deleted in item |