文創企業依賴深厚文化與無形資產的 加持，藉由文化創意創造出文化產値s將 文化特色透過創意邡値而發揚光大，增加 其附加钃値。「優遊吧斯阿里山鄒族文化 部落」管理音將策略地圜與服務價儷鏈成 功結合為其管理模式，創造出優異的附加 價値。首先•蓮距策略地圖規劉企業四大 構面策略目標，再緊密結合服務價値鏈* 經營1年即達損益平衡，顯現其優異的經 縈管理績效。本文以質性方法進行個案研 究，研究分析靨遊吧斯如何結合策略地鬮 與服務價値鏈成為其管理模式，可供其他 中小型文創企業經營參考。

Cultural and creative enterprises rely on deep cultural and intangible assets. This study shows the management model combines with strategy map and service value chain to create superior value-added. The YUYUPAS applies the strategy map to set the four-dimensional strategic objectives that are closely integrated with the service value chain. That YUYUPAS took only one year to reach breakeven point from the establishment of firm shows its outstanding management performance. This qualitative research of the YUYUPAS case presents an innovative management model that can be a role model for other small and middle-size cultural and creative enterprises.