The purposes of the barrel forcing cone are to compensate for a difference between the diameter of the cylinder throat and the groove diameter of the barrel, compensate for any slight misalignment of the cylinder and barrel, and provide a leade for the bullet into the rifling.
Obviously, the ideal would be for the throat, the barrel groove diameter and the bullet diameter to be exactly the same and for everything to always be in perfect alignment. That is not going to happen in anything like mass production. So the bore at the end of the barrel is made cone shaped, to allow the bullet to enter the barrel in reasonable alignment and even allow the bullet to align itself as it makes the transition from the cylinder to the barrel.
If the cone is too large, and the cartridge is high enough pressure, the bullet will be expanded by the pressure as it leaves the cylinder and swell to the diameter of the forcing cone. It will then be squeezed back down as it enters the barrel. That expansion and contraction is not good for accuracy.
But if the cone is too small, (meaning the rear of the cone, since the front of the cone cannot be smaller than the barrel) and the alignment between barrel and cylinder is less than perfect, the gun can shave lead as the bullet tries to enter the barrel and that can also lead to inaccuracy.
I recall one poster who declared that his revolvers didn't have forcing cones since all of his revolvers were totally perfect and that he would never own any revolver that did not have perfect alignment. I had to conclude that he did not understand the terminology, since I know of no revolver that does not have a forcing cone (even the Russian Nagant has one), it being needed to provide that bullet leade even if alignment is good.
Jim