Error message KI 222 unjustified for overhead rates

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Symptom
During the overhead calculation, the system issues error message KI 222 even though the credit cost center exists for the period selected.
Other terms
KSP4, KSO9, KSI4, CPZP, CPZI, KGP2, KGP4, KGO2, KGO4, KGI2, KGI4, CJ46
CJ47, CJ08, CJ09, CJ44, CJ45, CO42, CO43, KKPZ, KKPJ, KGI2, VA44, CN22
CK11, CK11N, CO01, CO02, CJ40, KKS1, KKS2, KSA3, KSA8, VA02, [...]

Overhead rates: Frequent accesses to tables of sets

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Symptom
You notice very long runtimes in the overhead costing, where there are frequent accesses to the tables of the sets (SETHEADER, SETNODE, SETVALUES).
Other terms
Overhead rates, performance, KSP4, KSO9, KSI4, CPZP, CPZI, KGP4, KGO4, KGI4,
CJ47, CJO9, CJ45, CO43, KKPJ, VA44, SAPLKAZB, K_SURCHARGE_CALCULATE,
SAPLKASC
Reason and Prerequisites
The problem is caused by the program design.
Solution
This optimizes accesses to sets, [...]