| Base of difference | Userexists | Customer exits |
| Type of method | It is conventional method. | It is a procedural. |
| Used | When we say about the uses it can be used only within the program only. | When we say about the uses its global and can be used any where in the program. |
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Access Key | In userexists if we want to access the user exit access key is obligatory. | In Customer exits without access key we can modify the standard exists. |
| Definition | When we say about the userexists its a forms which are called by using the perform statement. | customer exits are function which are called by using the call function statement |
| Code | As now we knows Userexists uses subroutines as code is already there but is commented so we can uncomment it but we cannot write any other code. | Customer Exits uses Function Modules without any code. We can write the code as per our requirement. |
| Access Code | It will ask for access code. | Never ask for access code. |