Solution : https://service.sap.com/sap/support/notes/598444 (SAP Service marketplace login required)
Key words : 
prerequisites note 588711the problem, attached source code corrections, cost analysis, sales orders, sales order, cost display, cost report, transaction kkbc_kun, legal valuation, system displays
Related Notes : 
       
| 646404 | Cost analysis: authorization check for valuation view | 
| 619650 | Cost analysis: Authorization check valuation view incorrect | 
| 614816 | Cost analysis:Valuation view authorization check incorrect | 
| 610600 | Cost analysis: Authorization check on valuation view | 
| 605468 | KKBC_HOE: Authorization check on valuation view | 
| 588711 | Cost analysis: authorization validation for valuation view |