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

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