This paper have first introduced the related concept and feature of activity - based costing and business process reengineering , have discussed the theoretical foundation of combining application of activity - based costing and business process reengineering , the combination foundation of them is : one is two belong to " the project that faces process " ; 2 is the pursuing concept of two is " eliminate waste and increase customer value " ; 3 is " it utilize " is necessary condition of activity - based costing and business process reengineering ; 4 is " cost management scope enlarge " is the inevitable result of activity - based costing and business process reengineering , then have elaborated the utilization and its meaning which activity - based costing using in business process reengineering 本文首先介绍了作业成本法与业务流程再造的相关概念和特征，探讨了业务流程再造与作业成本法结合运用的理论基础，它们的结合基础为：一、两者都属于“面向流程的工程” ；二、两者追求的理念是“消除浪费、增加客户价值” ；三、 “信息技术的运用”是企业流程再造和作业成本制度的必要条件；四、 “成本管理范围的扩大”是企业流程再造和作业成本制度的必然结果，而后阐述了作业成本法在业务流程再造中的运用及其意义。
