How can I budget against an inventory item?

I have inventory items and to be stocked in the warehouseI need to purchase these items and apply budgetary control on these items
how can I budget against inventory item?
my material value is ;01.1100.000.000
my budget account for this item is 01.5000.000.000 and has 100usd as a budget
create po for this item for 10 usd
encumbrance account  is 10 usd
and remaining budget is 90 usd
receive the item in the inventory
encumbrance account is still 10 usd and remaining budget is still 90
do not check the box at the inventory org reverse encumbrance
the remaining budget is still correct but the encumbrance account is always 10