Solution : https://service.sap.com/sap/support/notes/1235367 (SAP Service marketplace login required)
Key words : 
cvc maintenancechoose fields actvt activity apo_pstru planning object structure idmaintain 'permitted activities', enter object = c_apo_cvc text   = apo authorization object, generate03 display06 deletemaintain 'authorization object documentation', context menu select 'create authorization object', delete cvcsthe apo_pstru field defines, select object class 'apo', function module /sapapo/mcp_permission_check2, planning-relevant characteristic combinations, planning object structure, authorization object c_apo_cvc
Related Notes : 
       
| 1306604 | /SAPAPO/MC62 authorization for creating CVCs | 
| 1262016 | Missing authority check in APO transaction. | 
| 888889 | Automatic checks for security notes using RSECNOTE | 
| 13719 | Preliminary transports to customers (note for customers) |