FMBS_ELEMENT is a standard SAP Structure so does not store data like a database table does. It can be used to define the fields of other actual tables or to process "Budget Structure Element Structure - Direct Input" Information within sap ABAP programs. This is done by declaring abap internal tables, work areas or database tables based on this Structure. These can then be used to store and process the required data appropriately. i.e. DATA: wa_FMBS_ELEMENT TYPE FMBS_ELEMENT.
The FMBS_ELEMENT table consists of various fields, each holding specific information or linking keys about Budget Structure Element Structure - Direct Input data available in SAP. These include CMMT_ITEM (Commitment Item), OBJ_BUD (Budget Object Update Indicator ('I'nsert, 'D'elete, ' ')), OBJ_POST (Posting Object Update Indicator)... See below for full list along with technical details, documentation, text table, check tables, foreign key relationships, conversion routines, relevant tcodes and example ABAP select code etc. .