It is true that much of what you can do with Function Modules, you could do with Subroutine Pools. The advantages of Function Modules is that they can be called from external systems (RFC), they can be called in different modes (Update task, etc.), they can share data within their groups, they clearly present and have documented their interfaces...etc. If your code is only used within your program, then use a Subroutine. Otherwise a function module is preferred.
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