Research On Film And Television Project Cost Management Based On Standard Activity Based Costing

With the continuous improvement of the economic and living standards of Chinese residents and the improvement of people’s spiritual and cultural literacy,film and television works have gradually become important consumer goods for people to relax and expand their knowledge.At this stage,our country’s economic system reform is gradually deepening,the globalization of the world economy is becoming more and more prominent,and the film and television industry is gradually developing in the direction of entertainment,commercialization and internationalization.While bringing unprecedented opportunities to the development of the industry,but at the same time,there are many problems that need to be solved urgently,especially in the context of the low tide of capital in the film and television industry,excessively high remuneration,and frequent tax problems in recent years,the construction of a cost management system in the film and television industry is particularly important.However,the level of cost management in our country’s film and television production industry is not perfect,and there is still a gap between the western industrialized film and television production management system,and it is very likely that tens of millions of yuan of funds will be wasted.Based on the relevant theories of cost management domestically and internationally,this paper compares and analyzes the relevant theories of the standard costing method and the activity-based costing method and proposes the feasibility and necessity of integrating the application of the two methods with the film and television production industry,and briefly summarizes the implementation strategies.Then,taking the cost management of the sci-fi movie SHBL project as the case study object,it analyzes the common problems of cost management in the film and television industry and the current situation of H company’s project cost management,and proposes that the solution of these problems must be realized through the standard operating cost method.Next,build an accounting system of standard operating costing from the three production stages of preparation,shooting,and post-production,and use the actual cost of the project as data support to analyze and compare the impact of standard operating costing before and after the implementation of the standard operating costing method.The application of this method has made the movie SHBL project effective in the overall goal of cost management.Finally,it provides suggestions for the safeguard measures for H company to continuously implement this method.The innovation of this paper is that the cost management theory has been extended from the previous application in manufacturing,energy and other industries to the film and television production industry where the cost management system is not yet sound,and the standard costing method and the activity-based costing method are integrated into one.The scope of application of cost management theory in practice.In addition,combined with the work experience of the film and television industry,taking the specific film and television projects involved in management as the case study object,it provides an industry reference for the specific application of the standard activity costing method,and implements the previous scholars’ experience in cost management at the macro level of the film and television industry to the executive level,to provide a credible and feasible cost control system for film production,management and investment.