Solution : https://service.sap.com/sap/support/notes/662543 (SAP Service marketplace login required)
Key words : 
customizing -> controlling -> product cost controlling -> actual costing/material ledger -> actual costing -> assign user-defined names, customizing -> controlling -> product cost controlling -> actual costing/material ledger -> material update -> define material update structure, customizing -> controlling -> product cost controlling -> actual costing/material ledger -> material update -> define movement type groups, actual costing/material ledger component, 'define material update structure', 'define movement type groups, maintain movement type groups, material ledger, material ledger', dependent customizing tables automatically
Related Notes : 
       
| 666823 | Initial movement type group can be created | 
| 648678 | ZSAPRCKML_COGS: Upgrade to Release 4.7 or higher | 
| 648423 | RoC Customizing: No transport |