Director
Creative or operational relevance to directing
Manages all production finances — wages, invoices, cash flow, and cost-to-budget tracking. Delivers the weekly Cost Report so producers and financiers can monitor where the film stands financially.
The Production Accountant is not the company's accountant, but that of the project. Each film has its own cost center, often its own company, and is accounted for separately — from the initial development invoice to the final settlement months after principal photography wraps.
What's on the Table
- Salaries and Social Contributions for a crew that largely works on fixed-term contracts or invoices — with surcharges for overtime, night work, and shifted breaks.
- Cost Report. The weekly reconciliation of actuals versus budget, broken down by department. The document that determines whether a shooting day will be extended.
- Subsidies and Proof of Expenditure. For subsidized productions, part of the financing is contingent on proof of expenditure that must be generated during filming, not afterward.
This role works closely with the Production Manager: decisions are made there, and their costs become visible here — ideally, before they are incurred.
From the crafts
Perspectives
Producer
Importance in production planning and execution
More in the lexikon
Related terms
Test your knowledge
Quiz
1. Zu welchem Department gehört „Produktionsbuchhalter"?
2. Wie viele verschiedene Fachperspektiven bietet dieser Eintrag?