WBS - Cost center budget control

hi Consultants,

In our organization we have the cost center level budgeting.There are so many cost centers with different planned cost.

We required to control the budget at cost center level. As in standard sap there is no such functionalities to have cost center level budging and control.

So we had processed 2 methods - 1 WBS and 2 Internal order(Internal order cant be used as material stock is also required)

We proposed to create project, wbs , create PO/ WO reference to account assignment P or Q. and latter settle the cost to cost center.

1. Settlement process is not feasible or not accepted.

Could you explain how to issues the project material directly to cost center without the reduction of actual cost.

Thanks

Yogendra Soni