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EVA Performance Measurement System In Creative Industry

Posted on:2010-01-09Degree:MasterType:Thesis
Country:ChinaCandidate:X L GuoFull Text:PDF
GTID:2189360275991008Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the dawn of "The Knowledge-Value revolution"at the end of 20th century, people have begun to pursue the consumption of knowledge value.Therefore,a Creativity-Orientied Economy came into our sight and acted as a symbol of Creative Economy Era.As a new kind of economy,Creative Industry has gained swift development throughout many countries.What is more,it does possess excellent inborn qualities and bring up new problems to Management Field.However,Internal Value Management is crucial to the long-texan development of any enterprise. Considering the properties of Creative Industry and the advantages of EVA-Cored Value-Management System,this paper probes into the problems of how to apply EVA Performance Measurement System to Creative Industry and tries to put forward some useful opinion.When looking into the relation between Performance Measurement and the properties of Creative Industry,the paper figures out the emphasis of Performance Measurement following the achievement of Creativity-Value and grasping several unique identities of Creative Industry,such as creative-industry type,core production elements,Intellectual Capital dependence,Creativity-Value-Chain of Creative Industry,the driver of income and cost,the virtual creativity of products,trading feature and so on.Over the designing of EVA Performance Meaurement System,the paper chooses the On-line Game Industry as the typical object.And it focuses on industrial analysis to ascertain measurement target and stresses on the cultivation of EVA idea.Starting from the evaluation on EVA performance,this paper figures out a series of measurement indexes and measurement standards according to the product properties. It also builds an auto-report-output-system in consistence with industry identities.So there comes a complete measurement system.Over the implement of EVA measurement,the paper considers the high-research-cost and high-marketing-cost of such industry and holds that strategic output should be stressed during EVA adjustment.In the light of quality feature including technology,picture,music and interactivity,aiming at special income-drivers and cost-drivers and viewing from evaluation on R&D and marketing creativity as well as product quality feature,the article has designed a comprehensive-qualitative-and-quantitative indicator system and standard system.Furthermore,this paper asserts that the successful implement of EVA Performance Measurement System also depends on the whole understanding of the Creativity-Value-Management-system and the establishment of EVA Incentive System in the company.And only this can achieve the true essence of performance measurement.
Keywords/Search Tags:Creative Insustry, EVA, Performance Measurement
PDF Full Text Request
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