Solution : https://service.sap.com/sap/support/notes/811354 (SAP Service marketplace login required)
Key words : 
sapbwnews bw sp11 netweaver'04 stack 11, reduce sql statement complexity, referenced inside abap-programs, fix run report sap_drop_tmptables, created temporary tables /bi0/01, 0b            import support package 26, /bi0/0p reason, loaded abap program, symptom analysis shows, selects/inserts/updates
Related Notes : 
       
| 1013912 | FAQ: Oracle BW performance | 
| 763338 | SAPBWNews BW Support Package 11 NW'04 stack 11 RIN | 
| 723262 | SAPBWNews BW 3.1 SP Content 20 | 
| 723257 | SAPBWNews BW 3.0B Support Package 26 | 
| 514907 | Processing complex queries (data mart, and so on) |