<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</abstract>

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.

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

Applied Mathematics and Nonlinear Sciences

This work is licensed under the Creative Commons Attribution 4.0 International License.

This paper examines the current supply chain network model (SCNM) in order to effectively apply cost accounting information to strengthen supply chain...

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

Published Online: Apr 10, 2023

Page range: 927 - 938

Received: May 11, 2022

Accepted: Aug 07, 2022

DOI: https://doi.org/10.2478/amns.2021.2.00233

Keywords
PSO, cost accounting, supply chain

© 2023 Jian Guo, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

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

Published Online: Apr 10, 2023

Page range: 927 - 938

Received: May 11, 2022

Accepted: Aug 07, 2022

DOI: https://doi.org/10.2478/amns.2021.2.00233

KeywordsPSO, cost accounting, supply chain

© 2023 Jian Guo, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
PSO, cost accounting, supply chain