Manual Distribution of Budgets 
Use
If you do not want to use planning values as budget values, you can enter the budget directly in the WBS elements.
Distribute the total budget (using the top-down method) to the individual elements in the work breakdown structure.
Procedure
Choose Logistics or Accounting -> Project System -> Controlling -> Budgeting -> Original Budget -> Change .
The Change Original Budget: Initial Screen appears.
Enter the necessary data and choose Original budget .
The Change Original Budget: WBS Element Overview screen appears.
Note
The Budgeting business transaction is allowed only on the WBS elements that are ready for input, and thus can be budgeted.
Distribute the available budget to the individual WBS elements.
If you want to display the time-based distribution to a WBS element, select the WBS element and choose Annual values .
If you want to see the budget distribution to the various WBS elements in one year, choose This year in the Period list box.
Check your budgeting
For more information, see Check Budgeting .
Check your budgeting.
Caution
Reassigning a WBS element (that has a budget) within the work breakdown structure is not supported.