La perspectiva económica del valor en los acervos documentales = The economic perspective of value in documentary collections

The traditional view regarding valuation is established both in archives and in libraries, referring to their social and heritage values, however, within those same values, a topic that has been left forgotten is the study and determination of the economic value of the documentary resources that they have, which has resulted in a segmented perspective in relation to the heritage aspect that archive funds and library collections represent as part of the assets of the people and institutions to which they belong. In this sense, the objective is to show the economic valuation or appraisal as a highly specialized activity, which can be applied in Archives and Libraries, identifying in which cases or situations the different types of economic values can be used that from Accounting are allocate for the goods.