在以往的研究中，理论界大多是针对资源流或作业成本管理的某一方面进行分散的
研究。本文突破原有的研究范围，将资源流理论与作业成本管理理论有机地结合起来，
分析了二者之间的耦合性。文章以资源流分析作为出发点，以企业作业成本管理作为落
脚点，阐述了基于资源流的作业成本管理的理论框架及其实施流程，以期为企业的成本
管理提供一定的帮助。
全文共分为五个部分，第一部分是绪论，主要阐述了论题的研究背景、意义，国内
外研究综述与评价，研究方法及内容框架。第二部分则分别介绍了资源流理论、作业成
本管理理论和环境成本管理等理论基础，为基于资源流的作业成本管理研究提供理论依
据。第三部分阐述了资源流作业成本管理的理论框架，主要涉及资源流作业成本管理的
内涵、特点、研究的必要性和实施原则等内容。第四部分阐述了资源流作业成本管理的
实施流程，主要包括资源流分析，基于资源流的作业改进和绩效评价。第五部分举例论
证了资源流作业成本管理在企业成本管理中起到的作用，并提出了相关建议。
关键词：资源流；作业成本管理；作业改进
ABSTRACT
High-speed economic growth at the same time, the resources consume a large number of
abandoned the enterprise resource circulation links to the coordinated development of
economy and environment of extensive attention, reduce enterprise internal resources loss
cost and external cost of environmental damage is becoming a hot spot of theory research,
also must consider to the enterprise to obtain long-term competitive advantage of strategic
issues. In general, the enterprise when carries on Activity Based Costing Management , less
considering the production and business operation activities of the negative impact of
resources and environment. In view of this, this article choose the topic The Research on
Activity Based Costing Management Bast on the Resource Flow, hoping to provide a
beneficial reference to the enterprise cost management.
In the past, the theorists mostly aimed at some aspect of resources stream or Activity
Based Costing Management to do some dispersive study. This essay would break this
barrier through and combine these two theories together organically to analyze the coupling
between them. Start ing with resources stream, putting that Activity Based Costing
Management , establish the theoretical framework and application flow, then realize the
innovation in the theory.
This easy have 5 parts: Part 1 is Production, which mainly state the study background,
meanings, the current situation, method and structure of this topic. Part 2 mainly introduce the
Theory of Resource Flow, Activity Based Costing Management, Environmental cost
management theory, strategic management that providing the theoretical basis of The
Research on Activity Based Costing Management Bast on the Resource Flow topic. Part 3
establish the Theoretical Framework which consisted of the Activity Based Costing
Management. connotation, target, object and method. Part 4 states the applic- ation flow,
which contained the resources flow, based on the resource flow of Activity Based Costing
Management performance evaluation . Part 5 give examples to demonstrate the functions in
Resource flow cost method and activity-based cost analysis when acting in Activity Based
Costing Management. as well as some political advise.
Key words: resources flow；Activity Based Costing Management; evaluate the activity
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