Research On Creative Industry Value Management

Value based management is the core of enterprise financial management, and value creation is the goal of enterprise financial management. Value maximization is the ultimate objective of enterprises' survival and development. If enterprises want to realize this financial goal, the wisest option is to implement value based management.Along with the increasingly development of economy and the rapid change and renovation of technology, human society is entering one brand-new time -creative economy era. New-born as the creative industries are, they have already manifested the powerful affection and huge development space and become the strongly-developed industries in many developed countries. Under this new background, the creative industry has played more and more important role in national economy's development. Thus, this paper conducts the research on value connotation and value drivers of creative industry, reveals the sources of creativity industry value creation, and studies on the creative industry value management based on financial drivers and non-financial drivers.There are three contributions for the studies on creative value management in this paper:Firstly, this paper analyzes the creative industry's characteristic, conducts the general analysis of creative industry's value connotation from microscopic and macroscopic aspects, including the value constitution of creative product and creative industry value chain and its expansion, and discusses their intrinsic logical relation. Furthermore, combining with the creative industry value chain, this paper discusses on the value creation mechanism of human resources and the innovation ability of the creative industry, and does the further research on creative industry's value-driven factors.Secondly, based on general research, this paper selects software industry as a concrete study object and discusses its value management. From the financial value-driven perspective, this article combines the idea of activity-based cost management with the 4M system of economic value added, analyzes the main work flow of software industry and constructs the software EVA value manage system based on activity-based cost from four aspects: measurement, management, motivation and mindset. The construction of this system can be divided into three levels: the company level, the project/product level, and the essential work activity level, enabling the software industry's value management to deep into activity level.Finally, after analyzing the software industry's non-financial value-driven factors, the paper embarks from three non-financial value-drive factors: software industry's human resources, innovation ability, the software copyright, and proposes some suggestions about software industry's value management.