Solution : https://service.sap.com/sap/support/notes/619650 (SAP Service marketplace login required)
Key words : 
system generates error message kn352, attached source code corrections, program error, cost analysis, sales orders, costs display, sales order, legal valuation, valuation view, valuation view &1
Related Notes : 
       
| 844192 | CRM 3.1 SP Stack 11 (06/2005): Release & Inf. Note | 
| 646404 | Cost analysis: authorization check for valuation view | 
| 614816 | Cost analysis:Valuation view authorization check incorrect | 
| 610600 | Cost analysis: Authorization check on valuation view | 
| 605468 | KKBC_HOE: Authorization check on valuation view | 
| 598444 | Cost analysis: Authorization check in valuation view incorr. | 
| 588711 | Cost analysis: authorization validation for valuation view |