Long runtime when assigning WBS elements in IM22/IM12

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Symptom
You execute a transaction e.g. IM22 or IM12 which uses function module GET_PS_OBJECTNUMBER and observe a long runtime during select on view M_PRPOD.
Other terms
runtime timeout performance
Reason and Prerequisites
incorrect / missing hint for mssql
Solution
Implement the code changes in the correction description