Hello,
You can do cost planning through CJ40 for Rs. 10000000 after that use this amount for budgeting. Using Transaction CJ30 and CJ32 for assign and release budget to particuler WBS element. In customisation for Define Tolerance Limits set activity control action = 3 and usage = 100. After this setting, system will not allow cost consumption more them 10000000 on that WBS.
Regards
Rajiv Sharma