The Performing Arts and the Cost General Theory

Abstract

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 Costartes escénicas, punto de equilibrio, ociosidades