The Budget and Production Budget Forms
The production manager must oversee all aspects of the budget. He or she should be capable of judging from experience when a particular item or department is going over budget, and should be able to determine whether these overruns can be covered by savings in other departments.
The whole budget process usually is in a state of flux during preproduc-tion 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 ...