there is a relatively new KBA explaining at which places you have to check in case of this CK322 message:
2069784 - Error CK322 during the product cost calculation
You might think that SAP does not hit the consumption account in your business case, but there might be values based on mathematical roundings that may require such account. It can even be that the existence of the account is checked prior to a check whether the difference is higher than 0.
you hardly can bypass a SAP message except you find a SAP note with a fix for wrong issued messages.
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