Solution : https://service.sap.com/sap/support/notes/823593 (SAP Service marketplace login required)
Key words : 
determine inherited master cost centers, terms master cost center, cost distributions correctly, cost distribution, standard relationships, organizational management, a011 reason, prerequisites prerequisite, implemented notes 703290, saplrhcostc_read program
Related Notes : 
       
| 884371 | |
| 830974 | |
| 741028 | Berechnung Vererbung von Kostenstellen | 
| 703290 | RH_COSTCENTER_OF_OBJECT_GET: Structure evaluation |