Value Triangle Value Creation Process 
Value Creating Process starts from passion and vision. Having curiosity in something and expecting to realize success are feelings which emerge 
from deep within one’s soul and reflect unbridled enthusiasm and foresight. 
Passion and vision will be put into practice with one's sense of values and beliefs. Customs and policy of action will be formed by these actions accumulated steadily everyday. It is culture that management and employees share an enthusiastic vision, sense of values, beliefs, customs and code of behavior.
From Passion to forming cultures
When we consider that corporate value consists of 3 values such as short term, midterm and long term, it can be described as 3 layers. What would the order be if we rank these 3 components based on their public awareness? We call it “Value Triangle” by illustrating with a time axis.
The top surface layer of the Value Triangle shows public awareness. The lower it becomes in the Value Triangle, the more it becomes difficult to be aware and put into practice. If we consider the time axis, the top surface represents short term. The lower the layer, the longer the time axis becomes. The value creating process can be explained by using this Value Triangle.
From forming cultures to medium-term management plan
Cultures form a company’s own “Corporate Quality”. Then their strengths and weaknesses will be revealed. Furthermore, opportunities and threats will be visible in terms of product and service market trends that a corporation is facing. So a corporation conducts SWOT analysis through the corporate cultures.
It is a whole strategy to set the direction to utilize their strength fully and the range of maximum opportunities through SWOT analysis. These key points should be shared by management and employees among each other. Regarding individual strategies, each person in charge of each of the“5 assets” is responsible for their own range based on corporate cultures and whole strategies. Based on cultures and strategies, the person responsible makes a consistent individual strategy and executes it. At the same time, they create a medium-term management plan which realizes corporate and individual strategies.
From annual achievement to daily activities
Moreover, annual achievement targets should be set for each of the 5 assets. In order to achieve these goals, the management and employees make decisions and act daily by following the company rules. As a result of daily business activities, sales, profit and cash flow will rise. In this case, daily behavior consistently originates from passion, which can be considered as a process.
In this way, the value creating process cycles from long term values to short term values. Corporate value creation refers to these whole cycles accelerating smoothly and strengthening.
Five Corporate Assetsvalure triangle