Hi Nitisha,
First of all, raise a new thread and don't continue with old threads. Coming to your issue please consider the below points before going to do budgeting:
1. Budget is available in Cost Center accounting but you can't have control on it.
2. Budget can be done only at cost center level and not on Cost Element level
3. Through Internal Order you can have budgeting with controlling option based on requirement.
Hope, you are not confusing difference between planning and budgeting.
BR, Srinivas Salpala