A mass balance of process was calculated by using the analysis of basic unit and environmental assessment of all the processes of Busan fashion color industry cooperative that operates a combined heat and power plant and a bio treatment plant. The mass balance for the combined heat and power plant was done, based on boiler and water treatment processes while each unit reactor was used for the bio treatment plant. From the results above, a resource recycle network, a treatment flowchart for food waste water/wastewater treatment and a carbon reduction program were established.