This document from SDN explains 'Authorizations in SAP' and how to create and implement them in brief and simple language : Authorization Objects– A Simple Guide .
It can get you started on the concept of authorizations in SAP. This document demonstrates :
the creation of Authorization field using transaction SU20,
the creation of Authorization(Object) Class, Authorization Object using transaction SU21,
the creation of Role using transaction PFCG and generation of Profile,
checking the user-authorization inside the ABAP program by using AUTHORITY-CHECK statement and checking sy-subrc value thrown by it.