Cost And Value Measurement Of Creative Activities In Creative Industries

This thesis is focused on how to measure the costing and the value of creative activities in Creative Industries.At the beginning,we got the general idea on creative industry,costing and value management by reviewing the existed literatures.By studying the process of value production in the creative value chain,the content of the cost and value created of value chain in Creative Industries is recognized.Then, according to the existing measurement approach of costing and valuating,a model of costing and value measurement is constructed by analyzing the composition of costing, cost drivers and value drivers,and combing with the input cost and creation value in the creative value chain.Finally,we applied our model and calculated the input cost and creation value in the network game industry.To measure the devotion cost of creative activities,we defined the input cost as the sum of all kinds of resources costs inside the creation value chain,also we divided it into four cycles:creation content cost,creation physical-input cost,creation marketing and creation maintenance based on the processes of the resources devoted in each cycle of creation value chain.According to the operating cost method,based on the above four operation cycles(creation content cost,creation physical input cost, creation marketing and creation maintenance),a measurement model C=C_qd+C_zh+ C_xs+C_wh,including the manpower costing,research and development costing, physical-chemical costing and devotion promotion costing,is constructed.There are four innovative features if one compares the traditional operating cost method with the operation measurement model:the resources of the knowledge is the starting of the creation value chain;the high sunk costing and low marginal costing;the mutation of consumption for creation content;the enormous proportion of the promotion costing and after-sale costing.To measure the creation value of creative activities,we defined the creation value as the realized value of innovative products to consumers.By constructing the measurement model V= V_sr×T,which sums up the factors of increasing value, including sales revenue,the innovation and the operation of the creative products,the various measurement indicators are established by combination of the network game industry.The measurement model of creation value has three features compared with the traditional creation value inside operational activities:the creative material carrier of the creation value is the spirit products;it is a high risk for creative activities;it is a high leveraged of value creation for the innovative activities.