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бухгалтерский учет
бюджет производства
производственный бюджет (план, в котором отражается запланированный объем производства и запас готовой продукции на конец периода; строится исходя из прогноза продаж и величины запасов на начало периода; обычно выражается в натуральных единицах)
Production budget is a term used specifically in film production and, more generally, in business.
A "film production budget" determines how much will be spent on the entire film project. This involves identifying the elements and then estimating their cost, for each phase of filmmaking (development, pre-production, production, post-production and distribution). The budget structure normally separates "above-the-line" (creative) and "below-the-line" (technical) costs.
In business, "production budget" refers to the budget set by a corporation for the number of units of a product that will be required and produced; see demand forecasting, capacity planning and Revenue management § Forecasting; and financial forecast more generally.