近年来,伴随着城市化进程的不断发展,经济水平在不断增长,然而,在经济不断增长的同时,资源的大量消耗及浪费引起了人们对企业资源的广泛关注,致使企业遭到人们的指责,因此,对企业资源进行一定程度的减少成了理论界研究的重要话题,也是企业为了能够获取长期利益而采取的主要措施,对此,本文将针对资源流的作业成本管理进行简要研究。 In recent years, with the continuous development of urbanization, the economic level is growing. However, with the continuous economic growth, the heavy consumption of resources and the waste have caused widespread concern over the resources of enterprises, causing enterprises to be criticized Therefore, the reduction of enterprise resources to a certain extent has become an important topic for the theoretical study, as well as the major measure taken by enterprises in order to obtain long-term benefits. Therefore, this paper will make a brief study on the operation cost management of resource flows.