Functional Spec is a detail document describing how a business process can be mapped from SAP point of view..you can have technical details such as how the data which needs to be captured flows in from various table...It can have information regarding various feature which are intended from the development...it can also provide details from the security aspects..It is basically is a detailed document providing information about a new or change to a functionality
Ex: Your business requires a Report which standard SAP does not provide..or you need some more information other than which is provided by the std report. Now you first work with the business to understand the requirement . This is used as a base while building the logic to arrive at the required data. You can provide technical help to the developer by describing what table , functional modules, programs..etx need to be accessed . The aim to come up with solution which best satisfies your requirement but at the same time is technically viable and efficient.
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