[Link] SAP ABAP Performance Tuning Tips & Tricks Introduction

In this world of SAP programming, ABAP is the universal language. In most of the projects, the focus is on getting a team of ABAP programmers as soon as possible, handing over the technical specifications to them and asking them to churn out the ABAP programs within the “given deadlines”.

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http://www.thespot4sap.com/Articles/SAPABAPPerformanceTuning_Introduction.asp