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I have a setup like this:

application
system
assets
js
imgs
css
I then have a helper function that simply returns the full path to this depending on my setup.. something similar to:

application/helpers/utility_helper.php:

function asset_url(){
   return base_url().'assets/';
}
I will usually keep common routines similar to this in the same file and autoload it with codeigniters autoload configuration. Note: autoload URL helper for base_url() access.

application/config/autoload.php:

$autoload['helper'] = array('url','utility');
You will then have access to asset_url() throughout your code.