Money is not a concern at early stage and you should try to diversify your technical skills first initially. Consulting firms will be a good place to do that as you'll be assigned to different kind of projects and challenges. ABAP should be your core but if you have any chances to do other technical skills like portal, bw, workflow or XI, then go ahead by all means. Once  you have strong grasp on all technical areas, you could go to end user to learn more on industry and business processes. A good technical consultant is the one that understands the business and has deep industry knowledge as you would be able to comprehend and provide a better solution. At this stage,  you might switch to functional if you want to or doing a hybrid role like BW (techno-functional). At the end of the day, you yourselves decide what's best for your career development. Do you like to manage people? deal with human relation? or you are just the opposite kinda person? Anyhow, build a strong technical foundation first, then decide what's best for you. Lastly, if you could, do it for the passion and not for money.