
A film production budget determines how much money will be spent on the entire film project. It involves the identification and estimation of cost items for each phase of filmmaking (development, pre-production, production, post-production and distribution). The budget structure is normally split into `above-the-line` (creative) and `below-the-......
Found on
http://en.wikipedia.org/wiki/Production_budget

A production budget is a financial plan that lists the number of units to be manufactured during a period. In other words, this is a report that estimates the number of units that a plant will produce from period to period.
Found on
https://www.myaccountingcourse.com/accounting-dictionary/accounting-diction
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