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值，將文化特色透過創意加值而發揚光大，增加其附加價值。「優遊吧斯阿里山鄒族文化部落」管理者將策略地圖與服務價值鏈成功結合為其管理模式，創造出優異的附加價值。首先，運用策略地圖規劃企業四大構面策略目標，再緊密結合服務價值鏈，經營1年即達損益平衡，顯現其優異的經營管理績效。本文以質性方法進行個案研究，研究分析優遊吧斯如何結合策略地圖與服務價值鏈成為其管理模式，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.