Here we would like to draw your attention to SM04 transaction code in SAP. As we know it is being used in the SAP BC-CST (Client/Server Technology in Basis) component which is coming under BC module (BASIS).SM04 is a transaction code used for User List in SAP.
It comes under the package STSK.When we execute this transaction code, RSM04000_ALV_NEW is the normal standard SAP program that is being executed in background.
SAP SM04 menu path
See the possible menu paths to access the same report by avoiding entering the transaction code.
Tools → Administration → Monitor → Performance → Exceptions/Users → Active Users → Local Users
Tools → CCMS → Control/Monitoring → Performance → Exceptions/Users → Active Users → Local Users
Tools → Administration → Monitor → System Monitoring → User Overview
Transaction SM04 technical data table