The solution without programming:
Remove the following right from the Users and they will no longer be authorized to use this button:
Object: V_VBRK_VKO
Activity (ACTVT): 19
Sales Organization (VKORG): the one(s) from the sales document you want them not to have rights for collective billing any more.
Remark: you might need to rework SU24 regarding this activity "19" to have better "automatic" results while merging new/existing authorization roles.