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

Filmmaking

Filmmaking is the process of making a film, from an initial story, idea, or commission, through scriptwriting, casting, shooting, directing, editing, and screening the finished product before an audience that may result in a theatrical release or television program...

 (development, pre-production, production, post-production and distribution).

The budget structure is normally split into "above-the-line

Above the line (film production)

Above-the-line is a term that refers to the list of individuals who guide, influence and hopefully add to the creative direction, process and voice of a given narrative in a film and their related expenditures...

" (creative) and "below-the-line

Below the line (film production)

Below the line is an accounting term used in filmmaking and television production, an imaginary line delineating those who have influence in the creative direction of a film's narrative from others who perform duties related to the film's physical production....

" (technical) costs.