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You want to use a price for a material where the price cannot be taken from one of the possible material valuation strategies in the valuation variant. To enable you to use the price you want to valuate this material you can use strategy U in the valuation variant. The system then looks for a price which has been defined in the user exit. This can, for example, be a fixed price.
Enhancements can be processed in Customizing under "Controlling -> Product Cost Controlling -> Product Cost Planning -> Selected Functions in Material Costing -> Develop Enhancements for Material Costing".
You can find detailed documentation on SAP enhancement management in the menu of this transaction (CMOD) under "Goto -> Online manual".
Function module EXIT_SAPLCK21_002 contains Include ZXCKAU08 and is contained in the SAP enhancement "COPCP005". This function module exit is processed for every material if you have selected pricing strategy U. You can find further information in the documentation for function module EXIT_SAPLCK21_002.
This enhancement does not contain any example program code from SAP.