Dear Ganesan,
my problem solved by this thread.
http://scn.sap.com/message/16433647
1. Check the G/L account in Acount assignment tab of PR - ME54N.
2. check that G/L Account is Whether Balance sheet Acct. or P& L Account - FS00.
3. If Balance sheet G/L Acct (130000) then create cost element for that G/L with Cost element category with "90 - Statistical Cost element for Balance sheet" - KA01
4. Create new PR with the same material after creating Cost element with cost element category 90.
Thanks for all of you