/thread/212666 [original link is broken]
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SAP comes with standard functionalities and reports. however, this may not suit all businesses and this call for some customization or additional enhancement. this is dealt with via a new program/enhancement specific to the client. this where functional specs come in to picture. say a new report (not offered by SAP) is required and this needs to be created using ABAP program. so function consultant needs prepare the functional spec detailing the logic (like tables to check and flow etc.,) and then based on ABAPer develops the program, then functional cons can test (Unit Test) and then request the client to test (UAT) and then close the issue.