A Study Of Cost Management In Contemporary Film Production

The contemporary film industry focuses on content innovation and high-quality production,in which artistic production cannot be separated from funding.Throughout the production process,cost provides information and basis for decision making,which is also the economic basis for film creation.The cost characteristics of filmmaking are closely related to art,technology and environment,and present risky,human,creative and external cost characteristics.In the process of planning,creation,shooting and post-production,the focus of cost management is to grasp the balance of art,resources and efficiency through reasonable cost control in order to achieve the best film effect.Based on the special characteristics of art production,we analyze the needs,confusions and pain points of contemporary film production cost control,and conclude that the focus of film production cost management is mainly on cost concept,cost identification,cost control and cost efficiency.On the basis of the characteristics of film production cost,we use modern typical cost management concepts such as Strategic Cost Management and Target Cost Management,and use the Activities-Based Cost Method as the accounting logic to decompose the motive factors of film production cost to identify the effectiveness and value of its cost,so as to build a feasible idea of integrated cost management system.In addition,from the perspective of maintaining the effective application of fusion cost management,it is proposed that the cost management of contemporary film production requires the film industry to provide environmental protection for film production cost optimization in three aspects: cultural strategy protection,industry reform promotion,and content autonomy orientation;at the same time,film producers also need to strengthen the creative value and competitiveness of their works,optimize production.At the same time,film producers also need to make improvements in strengthening the creative value and competitiveness of their works,optimizing production inputs,regulating film production,and improving the efficiency and quality of production resources.