Hi Vijay Kumar,
The exact difference is that in user exits you write your code in SAP provided and predefined subroutines.
where as in customer exits you write your code in SAP provided function modules.
User exits are part of the code.
whereas customer exits acts as hooks.
global data can be accesed by subroutines i.e userexits which is the disadvantage.
Whereas in customer exits data access is limited to that function module parameters only.
Technically userexits are modifications.
Customer exits are enhancements.
you need acces key for user exits
Thanks,
Surya
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