As far as i have discovered new commands coming with ABAP 7.4 (COND,SWITCH), i realized that they have some superiority over the old predecessors considering code repetition. Lately i have started to make use of COND command very often. The reason for that is SWITCH has same usage with CASE but has less code. Likewise COND provides declaring free conditions and accordingly assign a field value therefore has less code than IF. Below i have written very simple sample code for you to easily compare each of these commands.