DATA: value1 TYPE char3 VALUE 'one',

value2 TYPE char3 VALUE 'two',

value3 TYPE char5 VALUE 'three',
out(50) TYPE c occurs 0 with header line.

constants:
C_tab type x value '09'.

Fieldsymbol:
<ctab> type any.

Assign c_tab to <ctab> casting type c.

Concatenate value1 value2 value3

INTO out SEPARATED BY <ctab>.
APPEND out.

OR

CLASS cl_abap_char_utilities DEFINITION LOAD. "I'm not sure if this is

required?

DATA: ctab(1) TYPE c.

ctab = cl_abap_char_utilities=>horizontal_tab.

CONCATENATE value1 value2 value3

INTO out SEPARATED BY ctab.
APPEND out.