Research On The Cost Composition And Control Of A TV Drama

Since the 18 th National Congress of the Communist Party of China,the development of China's TV drama industry has been steadily increasing in output and developing well.In terms of policy regulation and control,a relatively large number of documents were issued in 2017,mainly due to some chaos in the TV drama industry,especially the high paying of actors.In order to ensure the healthy development of the TV drama industry,the State Administration of Press,Publication,Radio,Film and Television has gradually improved market regulation measures in the direction of cultural development strategy.Judging from the current development of the country's TV drama industry,the number of TV dramas and the number of TV episodes are in a relatively stable state.Although the number has slightly decreased,the average number of episodes has increased.From the number of parts that have been completed and approved for quasi-issuance,it is significantly less than in previous years.For investors,no issuance license is equivalent to investment failure,and the TV drama industry has a large risk exposure and is a high-risk investment project.At the same time,the investment cost of the TV drama industry has not decreased,and the production cost of TV dramas has increased year by year.From the analysis of reasons,the increase of personnel expenses,the extensive management,the unreasonable distribution system and the imperfect supervision system have led to TV dramas.Produce no rules to avoid high risks and high returns.From the perspective of the healthy development requirements of the national TV drama industry,it is necessary to discuss the normative issues of the development of the TV drama industry,especially the current cost management and control issues of TV dramas.It is still in a preliminary stage and does not form a relatively unified system of cost accounting and management.There are not many experiences that foreign countries can learn from.The content of this research is aimed at the analysis of the cost of TV dramas,cost management and control analysis.From the theoretical and realistic conditions,this research content will provide a reference.The first chapter and the second chapter of this study firstly review the current situation of TV drama development and the relevant research status at home and abroad,and sort out the research background and basic theory to provide a basis for the subsequent specific analysis.The third chapter expounds the current situation of cost management of TV dramas,analyzes the composition characteristics and accounting characteristics of TV dramas,and analyzes the influencing factors of TV drama costs.The fourth chapter analyzes the application path of activity-based costing,and combines the case of TV drama to illustrate the analysis of the cost structure and cost control of TV dramas,the comparison of operation cost and traditional cost method,and the analysis of the operation value of activity-based costing,the problem of the cost control of TV dramas.The fifth chapter constructs and implements the cost control system of TV dramas,compares the effects of management control schemes,and proposes the safeguard measures for TV drama cost control.Through the research on the composition and management control of the cost of TV dramas,it is recommended to pay attention to the development of management software,which requires the strategic support of management,strengthen the analysis of cost structure,make budgets for TV dramas,improve the scientificity of budgets,and rationally arrange cost expenditures.Cost management and control are strengthened in several aspects such as production,budget execution,capital expenditure,budget adjustment,supervision and adjustment of budget execution.At the same time,strengthen the risk management and control system for TV drama cost management,strengthen the control of project risk,schedule risk,quality risk and security risk of TV drama production projects,improve risk prevention awareness,and avoid major risks leading to uncontrollable costs.Activity-based costing has a certain advantage in the application of cost management and control of TV dramas.It not only analyzes financial variables,but also considers the impact of non-financial variables on costs.Through the cost management and control of the operation center,the internal financial management level is improved,and reasonable resources are invested.Get better TV drama project output.