Hola sharieff.maaz123 ,
Por favor consulta los siguientes hilos de SAP. Espero que aclare tu consulta.
https://answers.sap.com/questions/6529085/difference-between-gap-and-enhancement.html
https://answers.sap.com/questions/3546828/fit--gap-analysis.html
https://answers.sap.com/questions/11759520/what-is-the-wricef-when-we-use-it-in-fico-module-a.html
Saludos,
Neeraj Jain