Resumo

AVALOS ACEVEDO, Annelis; BORRAS ATIENZA, Francisco  e  LOPEZ GARCIA, Diana María. Financial Efficacy Indicators on Cultural Heritage Development Project. Rev retos [online]. 2015, vol.9, n.2, pp. 88-102. ISSN 2306-9155.

The projects for the development of cultural heritage are carried out with the aim of safeguarding the immaterial legacy of patrimonial cities. Financial resources are assigned to these projects. It is necessary to evaluate the efficacy of performance of the defined objectives. In this paper the financial indicators were proposed to assess the efficacy of the cultural project for the development of the cultural heritage, exactly Arlequín cultural project. The methods used in the determination of financial indicators were the documental analysis of procedures and norms, expert consults and the multicriteria model for the qualitative and quantitative analysis. Considerations about cultural heritage and what it is who distinguish as immaterial heritage; the cultural project for the development of the cultural heritage that are carried out in the Camagüey city; the efficacy and how the financial indictors must be expressed to offer the information needed in the decision making were shown. Finally, the characteristics of the Arlequín cultural project, the efficacy financial indicators designed for this project and the requirements for its application were exposed.

Palavras-chave : heritage; cultural projects; financial indicators; efficacy.

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