In recent years, museums have awakened a great interest that would have been difficult to imagine a few decades ago, not only because they transmit knowledge bequeathed from the past for the benefit of present and future generations, but also because of the impact they have on the territory where they are located. The modern museum is shown as a renewed institution, very dynamic and in constant growth, perfectly capable of competing not only with other cultural alternatives, but also with other forms of leisure; it constitutes a fundamental input for creating tourist alternatives, contributing to the generation of local development with a new variant that we call “cultural tourism”. All this updated conceptual remodelling of the museum does not in any way break with the old idea that emanated from the first paragraph of the preamble of Law 16/1985, of 25 June 1985, on Spanish Historical Heritage, by the definition that emerges from it, but rather completes and revitalises it. From an economic perspective, a museum can be understood as a factory that transforms, like any other, a set of inputs through a series of transformation processes into another diverse set of outputs. From this conception of the museum as a transformer of resources into products and services, managers are obliged to organise the processes in order to establish the best strategy for the provision of services, and to manage their resources by optimising them in order to fulfil the objectives of the institution. This function of the organisation raises the need to materialise the strategy in a master plan, as well as in a set of indicators that allow it to be monitored.