METHODOLOGY FOR FORMING THE COST PRICE OF DOMESTIC FILM PROJECTS

Pechenkin D. V.

Cinema is an integral part of every person's life, performing an important socio-economic function. Every year, domestic film companies produce about 200 films a year, earning a total of more than 30 billion rubles in revenue. Despite this, there is still no consensus on the most optimal method for forming the cost of a project, as a result of which the calculated profit of a single project may be erroneous. The article analyzes the most common methodologies for forming cost in domestic film production companies, on the basis of which the most optimal of them is identified.

Keywords:film industry, film project, cost price, project expenses, accounting, management accounting.