In general, ABAP program uses single work processor for execution. With multiple work processor, the performance can be enhanced. Parallel Processing concepts can be useful in ABAP programs where you can make of use multiple work processors using FM asynchronous. Within a Loop, FM can be called in parallel and also the loop processing will be performed simultaneously. Special syntax to call FM with NEW TASK and END TASK . Simple illustration for Parallel processing, let's have internal table with customer number. Loop this customer table to get the customer details using FM. While calling the FM inside the loop, parallel processing can be implemented. It calls the FM with new task each time for each customer, so a new work processor will be allocated and parallel the loop proceeds further calling FM.