Supply chain network model of cost accounting based on improved particle swarm optimisation algorithm

This paper examines the current supply chain network model (SCNM) in order to effectively apply cost accounting information to strengthen supply chain management and solve the problem of low overall efficiency of the model. This paper constructs the SCNM of cost accounting, analyses the characteristics of the model and designs the variables of the model. In order to optimise enterprise cost accounting, the corresponding mathematical model is constructed, and the preconditions and constraints for solving the model are set up. In addition, particle swarm optimisation (PSO) algorithm is used to solve the model, and the moving speed of particle swarm is updated by dynamic relaxation factor. Finally, the validity of the model and the accounting cost are simulated. The results show that the model can effectively solve the optimisation problem of SCN in accounting cost.