In our project we upgraded from ECC 6 EHP5 to EHP7 (unicode), we did in this sequence:
a) SPDD - done by Basis team at the time of basis changes for upgrade
b) SPAU - Mostly modified using Modification assistant. Some times we had to correct manually. Use Modif assistant - you can Insert/Replace code when needed. It's simple.
c) UCCHECK - done after Unicode installation by Basis - We had to correct some programs and then tick 'Unicode enabled' for the programs and Acivate them.
Also, check below for steps (found in internet) - https://scn.sap.com/thread/3542865
1. Unicode: This is done via UCCHECK transaction. You need to make all the programs (custom) unicode enable. For this you need to goto program attributes and check the box for unicode. Sometimes, after you enable unicode checking, some errors might occur, so you need to eliminate those.
2. Obsolete FM: There might be some obsolete FMs in existing code (eg. WS_UPLOAD). So you need to replace those by new one (eg. GUI_UPLOAD)..
3. Open dataset: Unfortunately I didn't get any chance to work upon these. Sorry.
4. SPAU & SPDD: SPAU allows you to process Repository objects needing adjustment. But generally, ABAPers don't get chance to work upon these. PMs or TLs are preffered. 5. Conversion of script to smartforms: This totally depends on your customer, whether they want to convert all scripts to smartforms. Hope, you'll get some lists of scripts to convert. Just goto smartforms->utilities->migration->import sap script form. Might be you need to do some changes in program too for triggering this smartform properly.
6. Enhancements: Depends on customer requirement. Might need to implement exits or BADIs as per requirement raised. Hope there will be hell lot of enhancements (I had to do a lot).