Restriction of Time-dependent data (Cost Center) according to a specific role

Dear experts,

Has some one of you implemented a functionality to restrict Time-dependent data (for example, Cost Center) edition, according to a specific role assigned to an End user?

I imagine it is possible, but we should develop an User-exit in order to get this goal.

Let your comments here if possible, so that I can argue with my End user. I will try to give you points if you help me with this query.

Thanks & Kind Regards,

Daniel.