Solution : https://service.sap.com/sap/support/notes/931407 (SAP Service marketplace login required)
Key words : 
comp  function module co_kstar check  934 rk-1  zz_cost_elem_check_on_post 2, abap-statement 'raise error', function module zz_cost_elem_check_on_post, customer-specific additional field, customer-specific checks, normal screen logic <, database include ci_cskb, attached program corrections, terms cost element, transaction smod / cmod
Related Notes : 
       
| 1257462 | Checking additional fields in activity type category | 
| 957452 | KSH2: Checks for saving in COOMKS02 | 
| 906727 | Business processes: user-defined checks | 
| 379596 | Checks of additional fields in the cost element master |