Solution : https://service.sap.com/sap/support/notes/646412 (SAP Service marketplace login required)
Key words : 
system calls function module k_cobl_check, type optional pass valuei_paobjnr, system calls k_cobl_check, function module copca_sd_prctr_get, k_cobl_check copca_sd_prctr_get reason, attached program corrections, set message bk134, set message ki155, profitability segment number, account assignments correspondingly
Related Notes : 
       
| 414435 | Unrequired message KI339 in order that profit center missing | 
| 376318 | Incorr prof center w/ non-statistcl account assgnmnt | 
| 332983 | Profit center in sales order /statistical CO object | 
| 113203 | Substitution for profit center with real CO objects |