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Los museos. Desde la economía a la Teoría General del Costo
[The museums. From economics to the General Cost Theory]

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  • Asuaga, Carolina

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.

Suggested Citation

  • Asuaga, Carolina, 2006. "Los museos. Desde la economía a la Teoría General del Costo [The museums. From economics to the General Cost Theory]," MPRA Paper 105379, University Library of Munich, Germany, revised 2006.
    • Handle: RePEc:pra:mprapa:105379
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    References listed on IDEAS

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    1. Frey, Bruno S. & Meier, Stephan, 2006. "The Economics of Museums," Handbook of the Economics of Art and Culture, in: V.A. Ginsburgh & D. Throsby (ed.), Handbook of the Economics of Art and Culture, edition 1, volume 1, chapter 29, pages 1017-1047, Elsevier.
    2. Martin Feldstein, 1991. "Introduction to "The Economics of Art Museums"," NBER Chapters, in: The Economics of Art Museums, pages 1-12, National Bureau of Economic Research, Inc.
    3. Martin Feldstein, 1991. "The Economics of Art Museums," NBER Books, National Bureau of Economic Research, Inc, number feld91-1.
    4. Throsby, David, 1994. "The Production and Consumption of the Arts: A View of Cultural Economics," Journal of Economic Literature, American Economic Association, vol. 32(1), pages 1-29, March.
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    More about this item

    Keywords

    Museum; cost; work of art; capital good;
    All these keywords.

    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • Z10 - Other Special Topics - - Cultural Economics - - - General

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