A photon counting computed tomography (CT) method including receiving a first forward model including a set of first parameters and a set of second parameters corresponding to a plurality of materials and path lengths by scanning a slab at plural tube voltages and plural tube currents of an X-ray tube; evaluating an image quality of a material decomposition image reconstructed by the set of first parameters and the set of second parameters; and updating at least one second parameters from the set of second parameters if the image quality of the material decomposition image does not satisfy a predetermined threshold, wherein the updating is achieved by updating the at least one second parameter from the set of second parameters to an energy dependent parameter from a constant value.