In order to discover and manage enterprise businesses effectively, enterprise decision makers need to understand enterprise business processes from various aspects using sophisticated process simulation and analysis tools. Based on ABM technology (Activity-Based Management), this paper presents intelligent business process analysis concepts and metric measurement models for six kinds of process flows within manufacturing enterprises: activity flow, product flow, resource flow, cost flow, cash flow, and profit flow. The proposed process flow analysis approach has been developed as a dynamic enterprise process analysis tool within a process simulation and optimization environment.