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Strictly speaking a user exit is any place within standard SAP, where
SAP have added a mechanism for client specific code to be executed.
Customer exits are maintained with transaction CMOD. They are constructed
in such a way that all development is in the customer name range, so no
access keys are required.
Most other types of exits require an access key, as they are places where
you can put your own code directly into standard SAP. For example, in
Sales Order Processing, SAPMV45A, a number of user exits can be found in
include MV45AFZZ. To modify this, however, you would need an access key
from SAP for this include. If you wanted to utilize the screen exits
available in Sales Order Processing, you would need an access key for
SAPMV45A.
VOFM transaction manages many user exits. When a VOFM exit is created, two
access keys are required. One for the include in which the code will be,
and one of the function group in which it sits.
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