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In this research, combining of ABC and ABM is used to control and manage organizational resources in the Shahed industrial factories of Shiraz as a case study. For this made products of this factory, by using activity analysis way, activities and resources which participate in the making products, were defined and with regard to activity analysis information, quantity of requisite activities and resources for producing all products were defined and then by using of this information, linear programming model of "assignment of optimal combination of products" were created that after solving model, optimal combination of made products of factory, resources situation, quantity of necessary activities for producing all products and activities with addition value and addition value were defined, moreover, results of solving model defined quantity of surplus capacities and unused resources base on each activity center and bottleneck in production. Considering ABM system affirms on controlling and managing organizational resources and definition and deletion activities without