Places in the system where customers may require additional functions that are not part of the SAP standard system are marked by customer exits in Transactions CMOD and SMOD. These are containers that can be filled with developments that meet the customer's particular requirements at that point in the system.
From Release 4.0A, you can assign the authorization to set up,
display and activate customer exits within the authorization object
You want a developer to be allowed to display, create, change, and update customer exits. You would then assign the following authorization to his or her user master record:
Fields in object S_DEVELOP Field values
Activity 02, 03, 07
Authorization group ABAP program -
Development class for Workbench Z*
Organizer and Transport system
Object names *
Object type CMOD
The profile SAP_NEW_40A, delivered with the standard system, contains the user S_CMOD. You can assign this to a user master.