Which statement about modularization in ABAP is correct?

Modularization in ABAP enhances code reuse and maintainability, which is crucial for efficient software development. The practice of breaking down large programs into smaller, manageable units such as functions, methods, and modules allows developers to write code in a more organized fashion. This way, common code can be reused across different programs, reducing redundancy and the potential for errors when changes are needed. Additionally, when code is modular, it's easier to maintain and update specific parts without affecting the whole system, leading to better maintainability over time. This principle aligns with modern programming practices and contributes to robust application development.

In contrast, the other options do not accurately reflect the principles of modularization. Limiting the size of programs, eliminating database interactions, or requiring all code to be in one block contradicts the fundamental advantages of modular design in programming. Modularization is intended to allow flexibility, encourage versatility, and streamline collaboration among developers, making option B the only statement that correctly captures its purpose.