Abstract: Due to the diversity of planting modes, the inconsistency of technical modes, the failure to give full play to the mechanical efficiency under large-scale production, the low matching ratio of power machinery to machines and tools, and the waste of agricultural machinery power and funds in dry farming irrigation areas of Shandong Province, after investigating the whole process mechanization technical mode under the annual rotation of wheat and maize, this paper summarizes the whole process mechanization technical route of wheat and maize. The optimal allocation model of agricultural machinery and equipment with the goal of minimizing activity-based cost is constructed. Through the calculation of a wheat and corn planting cooperative in Pingdu City, the activity-based cost decreased by 10.9% compared with the actual situation. The optimized allocation result of total power was 23.712 kW, a decrease of 51.36%; The matching ratio of agricultural machinery was increased by 50%. The research results can provide technical reference for the optimization of the whole process mechanization technology mode of wheat and maize, the deep integration of agricultural machinery and agronomy, and the allocation of agricultural machinery in agricultural cooperatives in dryland irrigation areas of Shandong Province.