Costing sheet & does not exist

What causes this issue?

The overhead costing sheet must be created before you can enter it in
table TKSA0.

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

Check your entries, and if necessary maintain the overhead costing
sheet and its dependent data.

Error message extract from SAP system. Copyright SAP SE.