Solution : https://service.sap.com/sap/support/notes/745641 (SAP Service marketplace login required)
Key words : 
execute reporting agent jobs, symptom runtime errors occur, performance problems frequently occur, user-specific pre-calculationx, improving query performance apply, reporting agent pre-calculation, user-specific precalculation, execute pre-calculation, xx-rc component, define improved filters
Related Notes : 
       
| 1025307 | Composite note for BW 7.00 / BW 7.01 performance: Reporting | 
| 779123 | Memory-related terminations at runtime | 
| 764394 | Guide for performance improvement of Web Applications | 
| 686151 | Termtn. during prelim. calc. of Web templates: Memory probs. | 
| 670780 | Pre-calculating Web templates: Out of Memory problems | 
| 651734 | Precalculating Web templates: "Out of Memory Dumps" | 
| 567746 | Composite note BW 3.x performance: Query & Web applications | 
| 544155 | SYSTEM_NO_ROLL during prelim. calculation of Web templates | 
| 166551 | Diagnosing storage problems | 
| 88416 | Zero administration memory management for the ABAP server |