Master Data Used in Budgeting 
Use
Among other things, the master data objects used in the Budget Control System are the FM account assignment elements (BCS budget addresses, BCS posting addresses) and the budget structure.
These objects enable you to create a master data hierarchy and thus have available a clear structure of your budgeting and posting objects after migration.
Note
For new Funds Management objects such as the grant, or funded program, please refer to the corresponding documentation in order to implement them in BCS.
Since it is not possible to migrate the budget structure, you must first make sure that the budget structure you want to implement in BCS is feasible, and then recreate this structure in BCS.
For further information, see Budget Structure in FB and BCS .