CMOD : This transaction allows you to create a PROJECT by identifying its ENHANCEMENT(S). After determining all of the ENHANCEMENTS that are part of the PROJECT, you will have to activate the PROJECT. You will still need to code your user-exit; therefore, you may want to wait until this step is completed before activating the PROJECT. §SMOD : This transaction allows you to create an ENHANCEMENT, which you will include in a PROJECT, by identifying its COMPONENT(S). In the case where SAP has already created an ENHANCEMENT for its pre-defined user-exits, you will not need to use transaction SMOD; instead, you should just use transaction CMOD.