THEORETICAL AND METHODOLOGICAL FOUNDATIONS FOR ASSESSING THE CAPITALIZATION OF THE RESOURCE POTENTIAL OF MUSEUM SYSTEMS

Abstract

The purpose of the article is to develop the theoretical foundations and substantiate the methodological principles for assessing the capitalization of the resource potential of museum systems as a prerequisite for improving their operational efficiency and enhancing their competitiveness within the tourism market. The study focuses on developing a comprehensive approach to assessing the capitalization of museum resources under the conditions of the digital transformation of the cultural sector and the growing importance of cultural tourism in regional development. Methodology of research. The research is based on the application of the systems approach, methods of analysis and synthesis, comparative analysis, economic and statistical methods, logical generalization, and graphical modeling. The application of these methods made it possible to systematize modern approaches to defining the resource potential of museum systems, summarize theoretical approaches to its capitalization, identify the structural components of museum resource potential, and develop a comprehensive methodological framework for assessing the level of its capitalization. Findings. The research demonstrates that the existing approaches to evaluating museum activities are mainly focused on individual indicators, such as visitor attendance, financial performance, or separate aspects of digitalization, and therefore do not provide a comprehensive assessment of the capitalization of museum resource potential. It has been established that effective capitalization requires the integrated consideration of tangible, financial, human, informational, digital, and intellectual resources involved in creating the economic value of museum activities. The article substantiates the structure of the resource potential of museum systems, identifies the key stages of the capitalization process, and proposes a system of indicators for the comprehensive assessment of the capitalization level of museum resources. The proposed methodological approach provides an opportunity to evaluate the effectiveness of resource utilization more objectively and to determine the potential for increasing the competitiveness and sustainability of museum institutions within the tourism market. Practical value. The proposed methodological approach can be applied by public authorities, local self-government bodies, museum institutions, and tourism stakeholders when assessing the efficiency of museum resource utilization, developing strategic plans, improving management decision-making, strengthening the financial sustainability of museums, and increasing their competitiveness in the tourism market. The research findings may also serve as a theoretical and methodological basis for further studies on the capitalization of cultural heritage resources and the development of museum systems under the conditions of digital transformation and the post-war recovery of Ukraine.