Hi Kiran,
Check below notes:
SAP note 839847 - System measurement: differences between CCUEVAL and Al08
SAP note 1560657 - System measurement: Function CCUEVAL is obsolete
SAP note 157758 Measurement of concurrent users
SAP note 183367 Measurement of concurrent users: no RFCs
SAP note 182382 Measurement of Concurrent users: Monitoring Archit.
There are two reports for this purpose - CCUINIT & CCUEVAL
Regards,
V Srinivasan