Features of capitalization of real estate objects with culturally – historical value

Bekker P. R.

In article the author considers problems of rational use of objects of cultural heritage, their integration into regional economy. The essence of concepts of capitalization and transaction costs reveals. The author generalizes and groups the main costs for contents, creation of a real estate object which are obviously possible for optimizing at rational functioning of real estate objects with cultural and historical value within the offered concept. The author considers the mechanism of interaction of business and the state for implementation of programs of ensuring development and functioning of objects of cultural heritage. The new scientific result received personally by the author is the analysis and generalization of major factors of capitalization of objects of cultural heritage. Results, provided in article, is based on works of both domestic, and foreign scientists.

Keywords:transaction costs; capitalization; objects of cultural heritage; real estate assessment; regional economy