In this paper, research on a vibration sensor (accelerometer) that converts mechanical load to an electrical signal is carried out. An accelerometer mathematical model is developed to select the best damping rate value to reduce the measurement error as much as possible. The main purpose of this paper is to enhance the vibration sensor performances (choice of the best value of damping rate and minimization of measurement error by increasing sensor precision and reliability). The developed model is validated by computer simulation and experimental tests. The obtained results have demonstrated that an appropriate damping rate can reduce measurement error of relative movement to 1%.