Budjet for Pm orders with out PS module

Dear experts

Can some one help how to Budget with out using PS Module.

My client is not going for PS module but are asking for maintenance budget.

Actual requirement is some this like this.

They want to optimize the R&M cost against Yearly set budget for group of equipments.(F.Location wise)

Want to monitor the actual against the Budgeted.

Plz help.