The authorization object 'ABAP Workbench' (S_DEVELOP) now provides sophisticated protection for the creation, deletion, modification, and activation of ABAP Dictionary objects.
The actions of the database utility are protected by the same authorization object.
Existing authorizations for the ABAP Dictionary and for the database utility are automatically converted to the new authorization object during the Release upgrade.
Please refer to the documentation for the authorization object for this. The object is in the class 'Basis - ABAP Workbench'.
If you want to go into more detail when assigning the authorizations for the ABAP Dictionary, you must create corresponding authorizations and either allocate them to existing profiles or include them in new profiles.