Purpose: Film production is associated with incurring costs. This article aims to analyze the production process of a feature film through the prism of incurred production costs. The indirect aim is to answer the question: What is the structure of the set of costs in the produc-tion process of an audiovisual work?
Design/Methodology/Approach: The study concerns the production costs of film work based on the cost philosophy of the Polish Film Institute and American solutions. The study uses the descriptive and comparative analysis method of various aspects of film production; the deductive-inductive reasoning method; the costing method; the logical analysis method based on the literature on film production organization and accounting; the qualitative method in the form of unstructured face-to-face interviews with film producers con-ducted at production courses at the L. Schiller National Higher School of Film, Television, and Theatre in Łódź.
Findings: The amount of cost of a film project is determined by the film script. The structure of the set of costs in the different stages of the film production process in the world is simi-lar. The fees are an essential item in the cost of a feature film. The production organization criterion and the time criterion shape the film production costs.
Practical Implications: Efficient organization of the film production process affects the cost of ownership of film work.
Originality/Value: There is a need to explore further the research issue of cost in film pro-duction, especially in terms of quantitative research.
|Data udostępnienia||3 wrz 2021, 13:58:33|
|Data mod.||3 wrz 2021, 13:58:33|