Solution : https://service.sap.com/sap/support/notes/125011 (SAP Service marketplace login required)
Key words :
system generates error message kd302, entire cost element group, cost element/origin group, posting takes place, cost object hierarchy, general cost object, product cost controlling, cost object hierarchies, cost element group, cost elements proper
Related Notes :
966703 | COb distribution: message KD504 or dump DATEI_INVALID |
550600 | Cost object hierarchy: Check report, balance other than zero |
412910 | INFORMATION: Not all actual costs distributed (KKPX) |
399182 | INFORMATION: CO-PC-OBJ (cost object hierarchy) |