SAP Netweaver Enterprise Controlling

Symptom
If you execute the WIP calculation long runtimes are experienced. In some cases the WIP calculation even terminates with a dump, i.e. SYSTEM_NO_TASK_STORAGE.
Other terms
WIP determination/work in process: KKAX, KKAO, KKAS, periodic
controlling, K_WIP_OBJECT_CALC, SAPLKKAG
Reason and Prerequisites
This problem is caused by an insufficient management of internal tables.
The problem only occurs in the WIP calculation based on target costs in the Periodic Controlling, in particular in the scenario with product cost collectors with assigned production orders.
Solution
Implement the attached program correction.