EKONOMSKO VREDNOTENJE PREMIČNE KULTURNE DEDIŠČINE V SLOVENSKIH NACIONALNIH MUZEJI
ECONOMIC VALUATION OF MOVABLE CULTURAL HERITAGE OBJECTS IN SLOVENIAN NATIONAL MUSEUMS

Summary/Abstract: Economical aspects of cultural heritage in Slovenia became important in 2004 as the Ministry of culture of the Republic of Slovenia ordered all managers of national museums and galleries to conduct an inventory and valuation of all cultural heritage objects they acquired after the year 1991. The research presented here was carried out in three national museums with the intent of determining the state of economic valuation of cultural heritage objects and corresponding accounting practices. The structured interviews conducted have shown that the use of economic valuation methods of cultural heritage objects in Slovenia is very limited, as all methods found are concentrated on determining the market value of cultural heritage, however they completely ignore their economic value for users that do not use those objects directly. The research also shows that all three institutions face the same challenges with economic valuation of cultural heritage objects, so developing common methodology for the museums use makes sense. In order to ascertain the actual value of assets kept in museums in the Republic of Slovenia, the valuation of cultural heritage objects – as it has not been finished yet – has to be sped-up and finished as soon as possible.

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