Solution : https://service.sap.com/sap/support/notes/90469 (SAP Service marketplace login required)
Key words : 
additional key words goods movementreversalg/, reprocessing failed goods movements, account actual costsco13, arguments 'document year', access table mseg, source document relevant, goods movements, background job, programs coruafw0, transaction cogi
Related Notes : 
       
| 84175 | Problems for reversal of a confir. w. goods move. | 
| 77325 | CO13:Cancellation of backflush with incorrect price |