Abstract: A mode for organizing enterprise by using the methodologies of Service-Oriented Architecture (SOA) is presented in this study, which extends the management sco pe of Activity-Based Management (ABM) from the manufacture cells to the whole e nterprise, in which great prominences is given to show the core role of work cen ters and medium function of activities in ABC and gives a new way of applying th e ABC theory. A case of applying SOA based ABC theory to a fire-resistant mater ial factory is introduced in the end, in which the experiences of organization m anagement and costing techniques are shared.