Study On Strategic Management Accounting Of Creative Enterprises

Under the environment of new economy,creative industry is booming all over the world,and has become a popular phrase.At the same time,there are many cultural and artistic scholars doing some research on creative industry including related theories and practices,such as public policy,creative industry statistics,creative industry cluster,creative cities and so on.But there is a little study on creative enterprise.Based on this consideration,we foucs on creative enterprises,and try to study the topic that how the creative enterprise apply strategic management accounting(SMA).Specifically,this thesis studies two key problems:the process of creative enterprises' value creation and its SMA based on creativity resources.There are three contributions in this paper:Firstly,this paper analyzes the value creation process of creativity from the easy to the difficult and complicated,and then clarify the importance of SMA in creative enterprises through analysis of the relation between SMA,creativity and creative enterprises' core competence.After that,this paper describes the particularity of creative enterprises' SMA.Based on this,we design the tray diagrams in order to indicate main points of creative enterprises' SMA.Secondly,this paper studies a case on the Walt Disney Company which is a famous creative enterprise in media industry,and introduces its core businesses and describes its creativity nurturing,creativity's value creation process and its application of SMA.Finally,some suggestions on creative enterprises' appliance of SMA are proposed in this thesis.Thirdly,on the basis of the case analysis and the conclusions of the thesis,this paper argues that,taking full advantage of external factors,keeping institutional innovation with the pace of creativity and starting with strategic cost management will contribute to the domestic creative enterprises' development and growth.