1. Follow the naming standards (of the company or client you are working)
2. Use select field   one field two etc   do not use   select  *
3. Avoid unnecessary loops.  If requirec use   loop with where clause or Read with binary search
4. Use case statement  in place of  if  else 
5. use clear table  before  select  single  or where  ever applicable.
6. check  for  sy-subrc where  ever  applicable
7. avoid  collect statement  if possinble
8. do proper  documentation of  the  program  inside abap editor  and  also  in  se38 (screen-documentation  radio button )
9. try to use  views  rather than  nested select  statement
10.  use ABAP TRACE  try to  work on  those  SQL statements to improve performance
11.  use  index  only if  it is  required
12.  in internal table  declaration try to use correct  occurs  number  say  occurs  1000.  Otherwise use  occurs  0.
13. while  using  select statements  use  single select,  select  *  upto 5  rows ,etc based on the requirement.use select options  wisely  taking performance into  account.
14. declare  variables  / parameters with meaningful words  like v_matnr for  material number  or  v_bukrs for  plant  or  at least v_matnum for  material number etc.


Serkan AKKAVAK
Computer Engineer
ABAP Developer & SAP MM SD Consultant
Contact : serkurumsal@yandex.com