Las Artes Escénicas y la Teoría General del Costo

In this paper we analyze the production process of the performing arts (opera, dance and drama) and its relationship with the General Theory of Cost. In a first analysis refers to the Economy of Culture as a new discipline, as well as major contributions of the same. Subsequently conducted a study of the applicability of the cost volume to use the performing arts and proposes a technique for determining the equilibrium point. It also develops a methodology for studying the ociosidades emphasizing the relevance of an analysis of resources. We conclude that the cost per viewer, the subject of cost is frequently used, is not a valid decision of an entity, not being related to the framework of the General Theory of Cost