ABSTRACT
The whole budget process usually is in a state of flux during preproduction and principal photography. Requirements change, expenses go up in some areas, savings develop in others. It is important that the PM, with the help of the production accountant, keeps on top of these developments and makes quick decisions, if necessary. Any decisions that have artistic repercussions should be discussed with the producer and director if they will affect the look of the picture. Some of the PM’s main tasks are to spot trouble areas and fix them early on, and to be flexible when necessary and decisive when required. It is important to understand that budgets must be handled with great flexibility, because almost never does a theatrical motion picture shoot go according the first schedule-which of course makes the task and responsibility to maintain a balanced budget even more difficult. Savings in one department may be countered by cost overruns in others-a budget should be as up-to-date as possible, on a daily routine.
