Hi R.Sudhakar
There is no correct or incorrect sequence to any career. The most efficient way also depends more on your background and the opportunities available to you.
If your company is going to start an SAP implementation does this mean you will be part of the project team? Or, are you trying to prepare yourself by self-learning and training to learn ABAP in hopes that you will get a job in that area?
If you are working for your company your career path would be a bit different to SAP consulting. In both cases, if you are part of the team has your manager discussed training opportunities with you?
What are you currently doing in your company at the moment? Are you already a developer and trying to learn ABAP instead? What research have you done so far?
Regards
Colleen