In short, with strong attention to the organizational-institutional aspects, the structure of the business plan emphasizes two important strengths.
-On one hand the probable costs of the “consolidation area”:currently presented costs by the accounting system were integrated with hidden costs and the costs in progress, net from the earnings of the various museums . In terms of size, the potential cost represent 121% of the actually presented accounting costs.
-On the other hand, the emerging costs of the foundation, referring to the incremental costs linked to the decision to activate the new entity. These must include overheads, the costs of the personnel of the nes structure, and to the net of how much was already included in the calculations of the probable casts.