The thought path towards value creation that I have found most compelling is Heidegger's characterization of what values are for Nietzsche.

"When Nietzsche says at the conclusion of note 12 that values are "results particular perspectives of utility, for the preservation and enhancement of human constructs of domination", use and utility are understood here in their unique relation to power. Value is essentially use-value; but "use" must here be equated with the condition of the preservation of power, that is, always at the same time, with the condition of the enhancement of power. According to their essence, values are conditions, and therefore never something absolute.
Values are conditions of "constructs of domination" within becoming; that is, within reality as a whole, whose fundamental character is will to power. " - Martin Heidegger, "Nietzsche: Volume III, Part One: The Will to Power as Knowledge, 10. World and Life as Becoming"

I would like to know about any existing attempts at value creation from anyone and any secondary literature that is relevant to the topic.