创意作为一种无形的生产要素，并不能均匀和无限地投入到文化企业的生产中，而是必须与特定的创意框架相匹配，并且历经灵感、纸面“草稿”、初加工“小样”和“创意母版”等几个状态，在这个过程中产生习得创意成本、初始创意成本、创意母版成本三部分成本，还会出现边际成本的递增、激增以及沉没成本。文化企业可以利用创意能够“无限”重组生产要素的优势，来优化创意成本、降低生产风险。

As an intangible factor of production, creativity cannot be evenly and infinitely invested in the production of cultural enterprises. Instead, it must match the specific creative framework, and go through several states, such as inspiration, paper “draft”, preliminary processing “sample” and “creative master”. In this process, three parts of costs, i.e. acquisition creative cost, initial creative cost and creative master cost, will be generated, and the marginal cost will increase surge and sunk costs. Cultural enterprises can make use of the advantage that creativity can “infinitely” restructure production factors to optimize creative costs and reduce production risks.