Solution : https://service.sap.com/sap/support/notes/803958 (SAP Service marketplace login required)
Key words : 
access bw master data tables, affected master data id tables, sm50/sm66 process overview -, single record buffering reason, single record buffered tables, master data id, master data tables, potential invalidation candidates, daily operation ran, partial wait situations
Related Notes : 
       
| 1392715 | DSO req. activation:collective perf. problem note | 
| 550784 | Changing the buffering of InfoObject tables |