What is the use of the standard report ME28

what is the use of the standard report ME28.
i am a abaper and can u experts please explain to my standard.
thankyou

hai this is purely for release of purchase order
we can controle the external documents like po at net order value , depending on the document type (po document type like domestic po, imports po) after setting the controles those controles we are giving to authorities ex manager can rel a po of value 1 lakh director can have the control upto 10 lakh and ceo may have the control of 25 lakh depending on the orgnisation size. Now if u want to release the document which is comes under control respective officers has to go that t code then they have to release the purchse order .
regards
rao

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