The Value Chain Accounting Research Based On The Modular

With the continuous development of science and technology, the product becomes richer and structure is also more complex. At the same time, people are constantly seeking personalized products, changes in market demand have accelerated product innovation, and individual enterprises have been unable to effectively meet customer needs. So form the division of the value chain, each firm would focus advantageous resources on their own areas of expertise, improve production efficiently. Division of labor and specialization is the basis to promote the development of a modular, the application of information technology is he driving of the development of modularity. So in many production processes, modularity has been proved to be a useful concept.As advantages of modularity becomes more and more obvious. At the same time the fierce market competition, consumer personalized demand, cost-saving pressures, has triggered a strong demand for innovation, promoted the production of modular and required the modular reconstruction of traditional value chain. That is, as a whole, the original value chain is decomposed into a number of relatively independent units of value. The each individual value unit is a module; each module has a different organization to be responsible for production, thereby enhancing the flexibility and adaptability of the enterprises themselves.Modular value chain is a major impact on the accounting value chain. In modularity theory, the traditional value chain accounting system has shown the inherent flaws, the vertical value chain business accounting and management has been unable to meet the enterprise development of the whole value chain. Therefore, the modular value chain accounting is the inevitable result of the modularity theory development and value chain accounting development.The article first analyze value chain reconstruction under the conditions of modularity, discusses the modular power of the value chain, reconstruction processes and characteristics. And on this basis to study the accounting value chain, build the basic theoretical framework of value chain accounting and accounting information systems under the conditions of the modularity. The purpose is to establish a value chain accounting system that is adapted to the needs of the modularity, so that it can play role in the modular enterprise value management.