Hi Sumit,
You should have posted only plan cost, you need to perform certain activities to make it actual.
1. Materials
Stock Item - Reservation - Goods Issue (MIGO)
Non-Stock Item - Purchase Requistion(through Order) - Purchase Order (ME21N) - Goods Receipt (MIGO)
2.Labour
Internal Labour - Confirmation (IW41)
External Labour - Purcahse Requisition (Through order) - Purchase Order (ME21N) - Service Entry Sheet (ML81N)
You need to go through below link to learn PM
Plant Maintenance (PM) - SAP Library
Regards
Terence