The RETURN statement is generally associated with a function, as it is required to RETURN a value from a function (or else raise an exception). Interestingly, PL/SQL also allows you to use a RETURN statement in a procedure. The procedure version of the RETURN does not take an expression; it therefore cannot pass a value back to the calling program unit. The RETURN simply halts execution of the procedure and returns control to the calling code.
You do not see this usage of RETURN very often, and for good reason. Use of the RETURN in a procedure usually leads to very unstructured code, because there would then be at least two paths out of the procedure, making execution flow hard to understand and maintain. Avoid using both RETURN and GOTO to bypass proper control structures and process flow in your program units.
16.3 Functions
A function is a module that returns a value. Unlike a procedure call, which is a standalone executable statement, a call to a function can exist only as part of an executable statement, such as an element in an expression or the value assigned as the default in a declaration of a variable.
Because a function returns a value, it is said to have a datatype. A function can be used in place of an expression in a PL/SQL statement having the same datatype as the function.
Functions are particularly important constructs for building modular code. For example, every single business rule or formula in your application should be placed inside a function. Every single-row query should also be defined within a function, so that it can be easily and reliably reused.
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An application short on function definition and usage is likely to be difficult to maintain and enhance over time.
