This is necessary to have some formal way for constructing a program that it can be built efficiently & reliably. The research has shown, this can be done best by decomposing program into appropriate small modules that can themselves be write & tested before being included into larger modules that are in turn constructed & tested. The alternative is creating that was often called sphaghetti code due to it’s tangled of statements & jumps. Many expensive failed projects have demonstrated yet much you like to eat sphaghetti, using it as model for program creation is not a good idea!
This is rather understandable that if we come apart any task into a number of smaller tasks that can be completed individually the supervision of the larger task becomes easier. Thus, we require a formal basis for partitioning our large module into smaller ones. The notion of abstraction is very useful here. Abstractions are upper level views of objects or functions that enable us to forget about the low level details & concentrate on the problem at hand.
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