在供應鏈管理漸漸成為企業管理上重要的方式時，導入工作及基礎作業更顯得重要，在農業亦是如此。本文針對臺北農產運銷公司旗下供銷服務中心之小包裝作業進行改善，透過作業基礎成本研究法瞭解作業成本後，再利用模擬方式進行改善規劃並提出建議。其研究結果發現：若能妥善進行人員規劃，將能達到作業時間下降、作業成本降低、作業效率提升等效益，為實行供應鏈管理奠定完善基礎工作。

　　　　　When supply chain management plays an important role in business administration, theimplementation steps and fundamental operations will become important issues. The same situationoccurs in agriculture. In this paper, the packaging operations in service center in Taipei AgricultureProducts Marketing Company are the research objects. Activity Based-Costing method is used tocalculate operational cost and then simulation technique is applied to decrease the impact ofbottleneck and the simulation result is used to propose suggestion. From the result of our research,we find that the fundamental operation in supply chain management is to assign human resourcesproperly. Than, the benefits including decreasing operational time, decreasing operational andincreasing operational cost efficiency will show up.