Based on double-entry mental accounting theory, we explore the effects of different payment schemes in the regular selling period and the sales period of two channels on the firm’s profits. Studies in psychology and behavioral sciences show that strategic consumers have a significant impact on firms’ profits. In this paper, dynamic pricing problems are considered to analyse the effects of strategic consumer double-entry mental accounting on firms’ profits. We first analyse the perceived values of consumers under different payment schemes in the regular selling period and the sales period from two channels. Based on this, we derive the optimal price and optimal profit. The results show that double-entry mental accounting of consumers has a greater impact on the retailer than on the manufacturer. To solve the loss caused by strategic consumers, it is recommended that the retailer lowers the price to stabilize the profit. The postpayment scheme is preferred by the manufacturer, but the high coefficient of pleasure attenuation would hurt the manufacturer. The general payment scheme is preferred by the retailer, but the high coefficient of pain buffering would hurt the retailer.

The original schedule may not be optimal or feasible due to delivery delay caused by disruption. To solve the vehicle rescheduling problem with delivery delay based on loss aversion in prospect theory and customer heterogeneity, a mathematical model is established to minimize the sum of distance cost and penalty cost. Next, an improved compressed annealing algorithm with heterogeneous pressure is proposed to solve the model. Finally, numerical experiments are executed on the basis of 30 classic Solomon benchmarks to test the performance of the proposed solution approach. Sensitivity tests are carried out for the customer waiting sensitivity parameter, the length of delay time, and the time when the delivery delay occurs. The computational results show that, compared to the traditional rescheduling method, the higher the degree of customer heterogeneity, the longer the length of delay time, and, the earlier the distribution delay occurs, the stronger the validity and practicability of the model and algorithm proposed in this paper.