Munich Personal RePEc Archive

Los museos. Desde la economía a la Teoría General del Costo

Asuaga, Carolina (2006): Los museos. Desde la economía a la Teoría General del Costo. Published in: Anales del XXIX Congreso del Instituto Argentino de Profesores Universitarios de Costos. (2006)

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The museum as an institution has been approached from various disciplines. However, Cost Accounting, or Management Accounting, have not had much interest in the study of museums. In order to make a reading of the museums from the perspective of the General Theory of Cost, a bibliographic review is carried out, identifying the contributions of the Museum Economy and its relationship with the General Theory.

The non-inclusion, by the doctrine of the economy of culture, of the cost of works of art in the cost calculations of a museum institution is questioned, even though the financial cost may reach a significant magnitude in museums of art.

Finally, the depreciations of works of art are analyzed when they are part of a production process. Works of art have peculiarities that distinguish them from other capital goods, since they can be stores of value. This characteristic, together with the fact that the museum itself can influence the valuation of a work through its acquisition policy and its plan of temporary exhibitions, make it necessary to rethink the concept of depreciation of a capital good, a concept traditionally associated a loss of value.

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