Solution : https://service.sap.com/sap/support/notes/498573 (SAP Service marketplace login required)
Key words : 
cost element-dependent primary planned costs, entered cost element plan values manually, cost element-dependent plan values, cost element dependent plan values, manually entered cost element planning, overhead calculation planned settlementexception, automatically generated planning data, cost element plan, secondary planned costs, plan-integrated orders
Related Notes : 
       
| 500279 | CJ40: What do the views display? | 
| 105067 | Displayed cost elements in primary cost planning |