Solution : https://service.sap.com/sap/support/notes/606933 (SAP Service marketplace login required)
Key words :
business area balance sheets, business area field, standard hierarchy maintenance, required entry field, similar problem occurs, attached program corrections, create cost centers, terms cost center, business area, cost centers
Related Notes :
| 490460 | BAPI_COSTCENTER_CHANGEMULTIPLE: various problems |
| 392262 | OKEON: you cannot create a cost center (field GSBER) |