SAP ABAP Changes:

For installing ECC 6.0 you required a solution manager key. With out solution manager key you cannot install ECC6.0. ECC 6.0 is called net weaver component here you have ABAP+JAVA stack & for installing 4.6 you don't require solution manager key. It only having ABAP stack. ECC6.0 supports UNCODE & 4.6C supports NONUNICODE. Major difference is ECC6 is net weaver product having WASJAVA+ABAP - secondly support Unicode apart from this we have other diff. you can get from master guide fromservice.sap.com/instguides. In terms of ABAP some function modules are obsolete in 4.7. e.g. WS_UPLOAD, WS_DOWNLOAD etc. You can find the list of obsolete FMs in the table RODIR. These need to be replaced in the ECC System. Also ECC is very strict in case of EPC Errors. You need to check the EPC and remove the call function interface errors where it says SLIN observes catching of a runtime error. These might work with no issues in 4.7 but will short dump in ECC. If you are doing to a Unicode conversion also. You need to check the transaction UCCHECK for Unicode errors. You also need to replace obsolete statements like >< and => , =< etc. If you want to know more ABAP changes go to transaction ABAPDOCU and there is a node ABAP Changes by Release. You can see more ABAP Changes version by version here. ECC is more towards OOPS concepts, ECC is very developer friendly It has new debugger. New Enhancement Framework is introduced in ECC. It is more efficient to use Adobe forms in ECC. 5.0 ECC - Build in Net Weaver Platform & 6.0 ECC - Build in Net Weaver Platform with Solution Manager ECC has new options in BADIs where you can create your own badis and implement it. You have new concept called Implicit and explicit source code plugins in ECC. Has webdynrpo component accessible from SE80 transaction Itself.

SAP MM Changes:
New Movement types 107, 109 (Valuated Blocked Stock) Mass transactions for Scheduling Agreements and Contracts SPRO View changed in assignments in org structure. Putting Service Items in the Purchase Order On Hold Change in Displaying the Stock Overview MMBE old one is still there with MMBE_OLD t code Business Add-Ins for Purchasing and Inventory Management Archiving Programs for Purchasing and Inventory Management Changes in Functional Enhancements in MIGO Automatic settlement of planned delivery costs with evaluated receipt settlement Commitment plan for purchase contracts Customizing transactions OX18 replaced by view (Plant and company code assignment in tabular format) Parking service items Prepayment of invoices Invoice report MIR5 modified

SAP FI Changes:
ECC 6.0 enables Business area posting - Segment reporting made easy. Profit center accounting is through new GL. Document splitting: Split of entry to post assets and liabilities to respective profit centers. (Balance sheet items) Enables commitment of FM, improved CRM feature & Mobile sales feature

Here are the list of Transactions not their in ECC 6.0 QAS1 Download Insp. Specs. (Obsolete) QAS2 Download Basic Data (Obsolete) QAS3 Upload Results (Obsolete) QAS4 Upload UD (Obsolete) WLF1K Report used to generate WLF1K is: SAPLWLF1 O07C Report used to generate O07C is: SSFPSEMAINT

SAP SD Changes:
Document Flow : In ECC 6.0, the flow of sales documents is seen much better and improved as compared to 4.6C. Once you look at the screen, you will clearly figure out the difference. Sales Order Look and Feel: There are more tabs in ECC 6.0 for Item Level Details. The Sales Doc. appears as supremely perfect.

ECC 6.0 is built on Net Weaver Technology (that possess SOA i.e. service oriented architecture), Hence more reliable and improved as compared to previous one.