Solution : https://service.sap.com/sap/support/notes/613858 (SAP Service marketplace login required)
Key words : 
imzo mandt = impr mandt                        imzo posnr = impr posnr                        imzo mandt = imak mandt                        imzo objnr = imak objnr                        imak mandt = imakz mandt                        imak posnr = imakz posnr                        prps mandt = onrpr mandt, imzo mandt = impr mandt                        imzo posnr = impr posnr                        imzo mandt = onrpr mandt, changed                        proj mandt = prps mandt                        proj pspnr = prps psphi                        imakz mandt = onrpr mandt, changed                        proj mandt = prps mandt                        proj pspnr = prps psphi                        onrpr mandt = prps mandt, imzo                        impr                        imak                        imakz                        proj                        onrpr, prps                        imzo                        impr                        proj                        onrpr, changed                        imzo objnr = onrpr objnr, imakz objnr = onrpr objnr, changed                        prps pspnr = onrpr pspnr, onrpr pspnr = prps pspnr
Related Notes : 
       
| 639073 | BCT-IM: Performance of the 0IM_FA_IP_9 DataSource | 
| 592366 | BCT-IM: Performance optimization when reading from PSA | 
| 581115 | BCT-IM: Program position as attribute f. measures & requests | 
| 398041 | INFO: CO-OM/IM-Content (BW) | 
| 196575 | BCT-IM:Performnc of data extractn via 0IM_FA_IP_8/9 |