 Los museos. Desde la economía a la Teoría General del CostoThe museums. From economics to the General Cost TheoryMPRA Paper from University Library of Munich, Germany Abstract: 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. Keywords: Museum; cost; work of art; capital good (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:105379 Access Statistics for this paper More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC. |
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