Reliability acceptance sampling plan for degraded products subject to Wiener process with unit heterogeneity

•An optimal sampling plan is designed by maximizing the parameter estimation accuracy.•The average degradation rate θ is taken to simplify the acceptance test problem.•The existence of the acceptance sampling plan is deduced from the monotonicity of θ.•The decision-making criterion is obtained by solving the risk constraint equations.•Simulation study and real case study show the effectiveness of the proposed method.