Hi,
SAP Application Performance Standard (SAPS) is a hardware-independent unit of measurement that describes the performance of a system configuration in the SAP environment. It is derived from the Sales and Distribution (SD) benchmark, where 100 SAPS is defined as 2,000 fully business processed order line items per hour.
In technical terms, this throughput is achieved by processing 6,000 dialog steps (screen changes), 2,000 postings per hour in the SD Benchmark, or 2,400 SAP transactions.
In the SD benchmark, fully business processed means the full business process of an order line item: creating the order, creating a delivery note for the order, displaying the order, changing the delivery, posting a goods issue, listing orders, and creating an invoice.
Please refer below url
http://www.sap.com/solutions/benchmark/index.epx
http://www.sap.com/solutions/benchmark/sd.epx
http://www50.sap.com/benchmarkdata/sd2tier.asp
Regards,
Deepanshu Sharma