Research On Inventory Accounting And Management Of Film And Television Companies

With the rapid development of China’s Film and Television Industry in recent years,the industry’s inventory backlog has also become increasingly serious,posing a threat to the sustainable and healthy development of the industry.The development of the film and television copyright accounting theory and the financial management theory lags behind the development of the industry and cannot meet the needs of the industry.Therefore,it is particularly important to strengthen the theoretical construction of the Film and Television Industry.Around the film and Television Company inventory problems,through an In-depth study of current theories of China’s film and television copyright accounting and inventory management,this paper finds that the current theories of film and television copyright accounting in China can not accurately measure and reflect the real value of copyright works,and the traditional classical theories of inventory management cannot provide sufficient theoretical guidance for the management of the new-type inventories in the film and television industry.Therefore,it is necessary to improve the inventory problems in film and television industry from accounting and management.On the basis of accurate inventory measurement,the new inventory of the film and television industry will be managed effectively.Based on the existing film and television copyright accounting theory and inventory management theory,this article analyzes on the inventory of CS Film and Television Company,compares and analyzes the financial indicators such as inventory of several other listed companies and then reveals the main problems of the inventory in the industry and digs out the root causes of the problems.Aiming at the root causes of the inventory problems in the Film and Television Industry,firstly the film and television copyright accounting theory has been improved to meet the needs of the development of the industry,so it can record and reflect inventory more accurately.Then the ABC Classification is used to make suggestions for the inventory management of the film and television industry and guide the Film and Television Companies to establish a scientific、efficient and perfect inventory management mechanism.The contribution of this paper is that through the in-depth study of inventory cases of CS Film and Television Company,based on the challenges of the new assets in the Film and Television industry to the traditional accounting and financial theories,combined with the thinking and analysis of the relevant theories of intangible assets、inventory、film and television copyright accounting and ABC classification and then put forward suggestions,under the background of rapid changes of the external environment and continuous innovation of business model,the paper adds new ideas for the accounting theory and management theory of inventory assets.