Backing up Executable Programs and Other Components of the R/3 System 

In addition to the database files and offline redo log files, the following non-database files should also be backed up:

You can use the BRBACKUP program to back up non-database files as well (see Backing Up Non-Database Files and Directories). However, you should only use it for exceptions. Backing up non-database files using BRBACKUP is not a replacement for backing up the file system using operating system means.