农产品供应链动态联盟作为一种集成化程度最高的组织形式,成员的选择非常重要.农产品供应链动态联盟中,企业或组织数量众多、相对分散不稳定,这对供应链稳健发展不利.基于作业成本法在供应商选择模型的成功运用,将作业成本法应用于农产品供应链动态联盟成员选择,是因为在农产品供应链上,从生产源头到最终消费本质上是一层层的供给与采购关系.选择适合的成员对改善农产品供应链动态联盟成员关系,维持农产品供应链良性运作,改善我国农产品供应链效率低下、损耗严重的局面起到积极作用.对作业成本法原理及农产品供应链成员选择标准进行了论述,对基于作业成本法的农产品供应链成员选择模型进行了分析和优化.%Agricultural products supply chain as one of the highest level of integration of dynamic alliance organization form, the choice of members is very important. In the supply chain dynamic alliance of agricultural products, there are a large number of enterprises or organizations, which are relatively scattered and unstable, which is disadvantageous to the steady development of the supply chain. Based on the successful use of supplier selection model, Activity-Based Costing is applied to the dynamic alliance member selection of agricultural products supply chain, because on the agricultural products supply chain, from the source to the final consumer layers is essentially a supply and purchase relationship. The suitable members can improve the dynamic alliance membership of the agricultural supply chain and maintain the benign operation of the supply chain of agricultural products, improve the situation of low efficiency, severe loss of agricultural products supply chain in China play apositive role. In this paper, the principle of Activity-Based Costing and the selection criteria of agricultural products supplier are discussed, and the selection model of agricultural products based on Activity-Based Costing is analyzed and optimized.
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