Solution : https://service.sap.com/sap/support/notes/96142 (SAP Service marketplace login required)
Key words : 
additional key words prctr, profit center substitution, profit center, sales order, material master, program error, solution correct, source code, apply note 102335, note 85471
Related Notes : 
       
| 113203 | Substitution for profit center with real CO objects | 
| 112974 | Subst. Prof.ctr subst.,create KDAUFf.cross-CC sales | 
| 102335 | Profit center changed manually is overwritten | 
| 101650 | Profit Center substitution does not run w/o plant | 
| 85471 | Profit center cannot be changed in sales order |