SAP ABAP Data Element JBBGEMKO (Primary Overhead Costs)

Hierarchy

☛ EA-FINSERV (Software Component) SAP Enterprise Extension Financial Services
   ⤷ IS-B-DP (Application Component) Transaction Data Pool
     ⤷ JBD (Package) Application development IS-B Data Pool

Basic Data

Data Element	JBBGEMKO
Short Description	Primary Overhead Costs

Data Type

Category of Dictionary Type	D	Domain
Type of Object Referenced		No Information
Domain / Name of Reference Type	WERTV9
Data Type	CURR	Currency field, stored as DEC
Length	17
Decimal Places	2
Output Length	23
Value Table

Further Characteristics

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Parameter ID
Default Component name
Change document	☐
No Input History	☐
Basic direction is set to LTR	☐
No BIDI Filtering	☐

Field Label

	Length	Field Label
Short	10	Prim.over.
Medium	15	Prim. overhead
Long	20	Prim. overhead costs
Heading	0

Documentation

Definition

Primary overhead costs are (indirect) operating costs that cannot be accounted for by tracing them back to the single transactions that gave rise to the costs, but by means of allocation to direct costs, or markup rates on direct costs. They differ from secondary overhead costs in that they are indirect costs brought about by cost centers directly involved with the market.

Use

Primary overhead costs are included as an imputed cost component in the periodic contribution margin scheme on summarization levels such as profit center, for example. Primary overhead costs can be transferred from Cost Center Accounting to the profitability segments in Bank Profitability Analysis.

History

Last changed by/on	SAP	20011002
SAP Release Created in