随着经济和科技的快速发展，市场竞争愈演愈烈，环境变化无常，使得企 业之间的竞争由独立竞争关系逐渐向供应链竞争转变。供应链管理能力已成为 企业的核心竞争力。SLX公司作为云南主要的食用菌企业之一，在供应链管理 上应该做到统筹规划，并结合企业实际情况和发展目的完善供应链管理制度以 应对多变的市场环境。 在调查中发现自新冠疫情爆发以来，供应链断裂的公司屡见不鲜，SLX公司 供应链上涉及的企业已经意识到供应链损耗控制在企业经营管理中的重要性， 公司之间需要通力合作共同实现整体利润最大化。基于供应链管理理论、供应 链优化理论，结合实地调研法，运用作业成本法对SLX公司食用菌供应链成本 进行划分。然后通过收集公司采购、仓储、生产、销售、物流五个环节的数据 分析损耗控制详细梳理SLX公司的供应链，得到以下几条研究结论：第一，SLX 公司采购、生产、仓储、销售和物流环节的存在不同程度损耗，而且没有采取 有效的控制措施，对企业收益及管理产生负面影响。第二，SLX公司上下游供应 链企业缺乏有效协作能力，供应链伙伴之间意识到供应链管理以及协同作业的 重要性。第三，供应商评价考核制度和员工损耗控制激励机制对于企业开展供 应链管理必不可少。找到SLX公司供应链损耗控制的关键问题，存在对损耗控 制的正确认识、没有健全供应商的考评制度，仓库管理混乱，生产技术和管理 不到位，销售过程中包装、存储方法不当，物流人员素质和技术等多方面问题 造成损耗，供应链管理的制度还有待完善。 最后有针对性地提出优化方案。各环节人才培养主要包括员工损耗控制意 识提升以及专业技术和素质教育方面提供能力建设，针对这三方面开展相应的 专业知识讲座、交流分享会和实践训练；针对采购环节建立供应商评价机制； 仓库管理方面运用ABC分析法确定了物料的等级后再来针对性的制订库存管理 方案；生产环节发布因地制宜合理运用食用菌栽培技术规程，针对种植户开展 能力建设；物流环节中产品运输主要依靠和第三方物流公司合作，建立物流公 司考评机制。 II 企业如果根据供应链管理思路分析损耗问题，可以快速有效的找到损耗关 键因素，之前公司一直向前跑，没有“回头看”从而忽略了供应链上损耗问题 的严重性，在供应链相关企业之间和企业内部做好损耗控制也是在为企业创造 收益。同时为其他食用菌企业供应链优化提供参考。关键是结合企业的实际情 况进行分析和优化；供应链管理优化是一个动态的持续也是一个全面的工程， 降低食用菌产品供应链的损耗，对提高系统利润，促进价格稳定，具有重要的 现实意义。虽然生鲜农产品供应链已经取得了丰硕的研究成果,但对于食用菌供 应链损耗控制的研究还很少,还需要学者对其进行深入研究。从损耗控制视角分 析食用菌供应链丰富了食用菌供应链理论研究的基本内容。 关键词：食用菌供应链；损耗控制；作业成本法 III Abstract With the rapid development of economy and technology, the market competition is becoming more and more fierce, and the environment is changeable, which makes the competition between enterprises gradually change from independent competition to supply chain competition. Supply chain management ability has become the core competitiveness of enterprises. As one of the main edible fungi enterprises in Yunnan, SLX company must make overall planning in the supply chain management, and improve the supply chain management system in combination with the actual situation and development purpose of the enterprise to cope with the changeable market environment. It is often seen. Since the outbreak of covid-19, the supply chain breakage companies are frequently seen in the survey. The enterprises involved in SLX supply chain have realized the importance of supply chain loss control in the management of enterprises. The company needs to work together to achieve the maximum profit. Based on supply chain management theory, supply chain optimization theory, combined with field research method, activity-based costing was used to divide the cost of edible fungi supply chain of SLX company. Then through collecting the data of the company's procurement, warehousing, production, sales and logistics, this paper analyzes the loss control, combs the supply chain of SLX company in detail, and obtains the following research conclusions: first, SLX company has different degrees of loss in procurement, production, warehousing, sales and logistics, and has not taken effective control measures, It has a negative impact on enterprise income and management. Second, the upstream and downstream supply chain enterprises of SLX company lack the ability of effective cooperation, and the supply chain partners are aware of the importance of supply chain management and collaborative operation. Thirdly, supplier evaluation system and employee loss control incentive mechanism are essential for enterprises to carry out supply chain management. The key problems of SLX company's supply chain loss control are found, such as correct understanding of loss control, lack of sound supplier evaluation system, disordered warehouse IV management, inadequate production technology and management, improper packaging and storage methods in the sales process, and loss caused by logistics personnel quality and technology. The supply chain management system needs to be improved. Finally, the optimization scheme is put forward. The personnel training of each link mainly includes the improvement of staff loss control awareness and the ability construction of professional technology and quality education, and the corresponding professional knowledge lectures, exchange and sharing meetings and practical training are carried out for these three aspects; Establish supplier evaluation mechanism for purchasing process; In the aspect of warehouse management, ABC analysis is used to determine the grade of materials, and then the inventory management plan is formulated; In the production process, we issued the technical regulations for the rational use of edible fungi according to local conditions, and carried out capacity-building for growers; In the process of logistics, product transportation mainly depends on the cooperation with the third party logistics companies to establish the evaluation mechanism of logistics companies. If the enterprise analyzes the loss problem according to the supply chain management ideas, it can quickly and effectively find the key factors of loss. Before, the company has been running forward without "looking back", thus ignoring the seriousness of the loss problem in the supply chain. To do a good job in loss control between and within the supply chain related enterprises is also to create revenue for the enterprise. At the same time, it can provide reference for other mushroom enterprises to optimize the supply chain. The key is to analyze and optimize according to the actual situation of the enterprise; The optimization of supply chain management is a dynamic, continuous and comprehensive project. It is of great practical significance to reduce the loss of edible fungi supply chain, improve the system profit and promote the price stability. Although the fresh agricultural products supply chain has achieved fruitful research results, the research on the loss control of edible fungi supply chain is still rare, and scholars need to conduct in-depth research on it. The analysis of edible fungi supply chain from the perspective of loss control enriches the basic content of theoretical research on edible fungi supply chain. V Keywords: edible fungus supply chain; loss control; activity-based costing I 目 录 摘要 ................................................... I Abstract .............................................. III 第一章 绪论 ............................................ 1 第一节 研究背景 ....................................... 1 第二节 研究意义 ....................................... 2 第三节 文献综述 ....................................... 3 一、农产品供应链管理 ................................................................................... 3 二、生鲜产品供应链研究述评 ....................................................................... 5 三、供应链合作研究现状 ............................................................................... 5 四、生鲜农产品供应链优化及方法研究 ....................................................... 6 第四节 研究内容 ....................................... 7 第五节 研究方法与分析框架 ............................. 8 一、主要研究方法 ..............................