How to handle the budgetary controls for material (Inventory Item)

How to handle the budgetary controls for material (Inventory Item)

When we Enable budget for Material account and doing P2P cycle budget control issue are coming, please suggest what to do.

We have a budgetary controls issue

When I create a delivery for Inventory Item (Material),

A, My actual is getting Increase 

B, Encumbrance amount remain same amount. 

C, My Funds Availability getting decreased two times

When I create WIP Issue or Move Order Issue

A, My actual is getting decreased, due to this my fund availability is getting increased. 

Please suggest what to do in this case.