Solution : https://service.sap.com/sap/support/notes/103134 (SAP Service marketplace login required)
Key words : 
238 bestandswert vorjahr noch vorhanden, costing data exist appears, additional key words mmreo014, costing data exists, previous year stock, replace message number 236, program mmreo014, message  236 mbew, material/plant, program statistics
Related Notes : 
       
| 66905 | MMREO010/MMAM: Previous year's balance not checked |