https://userapps.support.sap.com/sap/support/knowledge/en/1933837
1933837 - EPM-SA SPM Upgrade - Install the ABAP components using transaction SPAM | SAP Knowledge...
How to install the ABAP components for SPM3.0. This note assumes that you have completed the steps 1-7 in SAP Note 1933120 - How to Upgrade Spend Performance...