This study aims to analyze the economic category "value" with applicability in the field of tangible cultural heritage. Determining the value of heritage and especially its role in decisions on conservation, restoration or reuse of heritage are quite current in the Republic of Moldova. At the same time, approaches in the economic literature on the concept of "cultural value" demonstrate that the economic perspective is mainly interested in financial measurements. In this context, identifying the types of values that tangible cultural heritage has, as they decisively influence the choice of appropriate assessment tools, remains a priority.