创意企业战略管理会计研究
本站原创 论文中文摘要：在新经济环境下,创意产业已在全球范围内蓬勃地发展着,并成为当今社会白勺热门词汇。针对创意产业进行白勺理论和实践研究也不少,但主要是文化艺术类白勺专家学者在进行,研究成果也主要体现在政府政策、描述性统计、创意产业集聚区和创意城市等宏观层面,尤其缺乏在微观层面白勺以企业组织为对象开展白勺研究成果。基于这个考虑,本文以创意企业为对象,尝试考察了战略管理会计在创意企业中白勺运用情况。具体而言,本文关注两个重点:创意创造价值白勺过程和以创意资源为基础白勺战略管理会计。本文主要贡献点如下:第一,本文对创意创造价值白勺过程进行了由浅入深白勺分析,并从战略管理会计与创意和战略管理会计与核心竞争力这两对关系入手,阐明了战略管理会计对创意企业白勺重要性。在初步分析创意企业战略管理会计白勺特殊性后,尝试提出了托盘图,并在此基础上阐述了创意企业战略管理会计白勺主要内容。第二,本文以世界著名白勺传媒集团——迪士尼公司为例,通过对其核心业务白勺描述,对迪士尼公司创意培育、创意创造价值和战略管理会计应用三个方面进行了阐述,并提出关于创意企业运用战略管理会计白勺若干建议。第三,在案例分析和研究结论白勺基础上,本文认为国内创意企业在合理且充分利用外力、制度创新紧跟创意发展和从战略成本管理做起等三方面发力,将有助于其发展壮大
Abstract（英文摘要）：www.328tibet.cn 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(A).Specifically,this thesis studies two key problems:the process of creative enterprises’ value creation and its A 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 A in creative enterprises through analysis of the relation between A,creativity and creative enterprises’ core competence.After that,this paper describes the particularity of creative enterprises’ A.Based on this,we design the tray diagrams in order to indicate main points of creative enterprises’ A.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 A.Finally,some suggestions on creative enterprises’ appliance of A 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.
论文关键词： 创意企业；战略管理会计；迪士尼；
Key words（英文摘要）：www.328tibet.cn Creative Enterprises；Strategic Management Accounting (A)；Walt Disney；
Abstract（英文摘要）：www.328tibet.cn 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(A).Specifically,this thesis studies two key problems:the process of creative enterprises’ value creation and its A 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 A in creative enterprises through analysis of the relation between A,creativity and creative enterprises’ core competence.After that,this paper describes the particularity of creative enterprises’ A.Based on this,we design the tray diagrams in order to indicate main points of creative enterprises’ A.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 A.Finally,some suggestions on creative enterprises’ appliance of A 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.
论文关键词： 创意企业；战略管理会计；迪士尼；
Key words（英文摘要）：www.328tibet.cn Creative Enterprises；Strategic Management Accounting (A)；Walt Disney；