The paper introduces data envelopment analysis (DEA) into Activity based Management (ABM) and gives applicable quantitative method to evaluate resources utilization efficiency of activities. The DEA model can identify and provide the following information: (1) the DEA efficiencies of resources' utilization of activities; (2) the projection in efficient production frontier of Decision Making Unit (DMU) and activity improvement information; (3) the overall resource utilization efficiency and variable resource utilization efficiency. Also, the paper demonstrates the application of DEA method in activity analysis of a company. The results prove the objectivity, accuracy and practicability of activity analysis method based on DEA .