How does the producer/director and accountant decide the budget of a movie by the script?

The budget is dependent upon many things and the real cost usually changes throughout the the production process.

But, they have to start with some realistic number so the first step in budgeting begins (usually) with the UPM (Unit Production Manager) and/or Producer. A rough script BREAKDOWN is done in order to categorize the various elements necessary, including potential locations, wardrobe, props, etc. With this preliminary budget, they can go ask a studio or other financier for funding.

If the project gets enough interest, a First Assistant Director will be hired to create a more detailed/accurate script breakdown. This one will take into account the realistic (potential) schedule and the Producer(s) will begin to attach actual names to the project (Actors, Director). Those names will add cost to the revised budget, but if those names are of sufficient "Bankability" they may actually help to add funds to the budget (meaning, the bigger the name, the more potential for bigger profits, so the financier will deem the project worthy of a higher investment).

Locations are a VERY important part of the budgeting/scheduling process. If a "practical" location can't be found, a set may have to be built and that cost could kill a project in its tracks. Or a location is found but is only available during certain times that aren't key to the rest of the schedule. Or the TALENT (Actors) are only available during certain times that don't match the locations availability.

All of these kinds of questions and more are considered during this pre-production process as the budget is created.

There are some excellent resources out there to help you learn how to do a script breakdown and a budget. Visit http://www.realfilmcareer.com and click on the "Forums" link. Scroll down to the "Resources" links and you'll find more information than you thought existed!

Good luck!

Brian Dzyak
Cameraman/Author
IATSE Local 600, SOC
http://www.whatireallywanttodo.com
http://www.realfilmcareer.com