in script we need to call subrotine by using command and 
then call that subroutine in print program 

like /: perform call_us.

1. in SCRIPT we nedd to give name of the Include Program in 
the PERFORM statement.
e,g. PERFORM F_GET_ADDRESS IN PROGRAM ZRETURNORDER.
     ....
     ENDPERFORM

In report program we nedd not give any program name
e.g. PERFORM f_get_data

2.In script we need to write command PERFORM....ENDPERFORM
In report program we dont use PERFORM...ENDPERFORM but only 
the PERFORM 'name_of_form'.

3.In script the PERORM ...ENDPERFORM will be in window of 
script (SE71)and there is separate INCLUDE prorame(SE38)

In report we can write PERFORM and FORM in the same program
(SE38)

kindly let me know if iam wrong

HI SAPGURU,
Basically in script, when you write a sub routine it means you make a include program so you can use this sub routine in another program also.
but in report your can not use this sub routine in any other program