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You have account set as cost element(KA03), and during goods movement you have assigned a sales order as cost object.
However still during the posting, error KI235 happens indicating missing cost object.



The sales order used doesn't have consumption indicator 'E'. 
Only sales order with consumption indicator(KZVBR) = 'E' can be used as cost object. 



Use sales order with KZVBR = 'E' as cost object. 

The consumption indicator is derived from the customizing of Account Assignment Category, so check the customizing path below.

Account Assignment Category (KNTTP) -> Consumption Posting (KZVBR)
SAP Customizing Implementation Guide -> Controlling -> Product Cost Controlling -> Cost Object Controlling -> Product Cost by Sales Order -> Control of Sales-Order-Related Production/Product Cost by Sales Order -> Check Account Assignment Categories (Transaction OME9 -  Table T163K)