This presentation gives you a good overview:
https://www.sdn.sap.com/sdn/events.sdn?page=techEd_emea.htm#abap
ABAP256 Why Use ABAP Objects?
Incho
Practically there's no special needs to ABAP Objects , just the benefits of OO programming
In the contens of BSP-Programming it is very usefull and in some cases necessary to use Abap Object.
Elko
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