Need some one gidenence

Hi
As usual when I get mey self in to the corner I need some one to assist me.
I wish one day I get to a point that I can be able do a same for some one..
OK here is my question..
I like to define default paths for several folders
like Images, CSS, Java ,Js etc.
As I see on most of the templates Css files are in same area as the rest of the files , I like to keep all the file in it own folders
IE:
$templatePath = $this->baseurl . “/theme/wqc/”;
$cssPath = $templatePath . “css/”;
$jsPath = $templatePath . “js/”;
$imagePath = $templatePath . “images/”;
$flashPath = $templatePath . “flash/”;

Is there way to do this
This way I want have to to complete url for images or flash files

just insert <?php echo $flashPath; ?>and XXX.swf
or <?php echo $imagePath; ?> XXX.png

Your assistance is really appreciated

Lev