This paper analyzed the economic boundary of processing - type cooperation from the visual angle of members' homogeneity and heterogeneity through the basic study method of incremental cost and incremental income, and pointed out that the analysis of processing - type cooperation should be divided into two stages, the first stage was cost - returning stage of capital asserts investment, which was followed by the second stage. As for the homogeneous membership processing - type cooperation, at the first stage, the lower limit of cooperative members was the number of members who could ensure the cooperative operation, and the upper limit depended on the opportunity cost invested by each member, when total investment, cost - returning period and cooperative prospective earnings were assured; at the second stage, the members of this kind of cooperation only may be decreased. For the heterogeneous membership processing -type cooperation, the lower limit of the cooperative members was the number of members who could ensure the cooperative operation, and the upper limit mainly depended on the prospective income of the large member.%该文以增量收益和增量成本为基本研究方法,以社员同质和社员异质为分析视角,探讨了加工型合作社的经济边界.并提出对加工型合作社的分析应分为两个阶段:第一个阶段是固定资产投资的回本期,然后是第二个阶段.对于同质社员加工合作社而言,在第一阶段内,投入的总资本、回本期、合作社预期收益3个变量确定的情况下,合作社的社员的下限是保证合作社运转的社员数量,上限取决于每个社员投入资本的机会成本.在第二阶段内合作社的社员只有可能减少,不可能增加.在异质社员加工合作社中,社员之间最大的异质性在于资本投入的不同和对收益的预期不同,合作社社员的下限是让合作社运转的数量,大户对合作社社员上限具有决定意义,当社员的数量将合作社的收益稀释到大户所预期的收益时,就是异质社员合作社的上限.
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