I 摘要 近年来，我国影视行业发展极为迅速。2018 年一季度我国电影票房首次超过 北美同期票房，院线电影市场形势大好，各路资本纷纷涌入电影市常然而，在 这样的市场行情下，大半票房收益被外国大片拿走。国产院线电影数量优秀作品 凤毛麟角。我国的院线电影项目运作水平的参差不齐，运作失败的项目占大多数。 成本管理在院线电影项目运作失败的原因中，占有重要的比例。制片方想要在如 此大热的市场下，产出优质作品，且保障运作成功，就要一改以往的单一、粗放 的成本管理方式。项目管理者必须依据科学合理地成本管理方式进行项目成本管 理。 本文以院线电影 KD 项目全生命周期的成本管理为研究对象，对该项目全生 命周期作出了定义：项目决策阶段，包括策划立项环节；项目实施阶段，包括前 期筹备环节、拍摄制作环节、宣传发行环节。针对院线电影 KD 项目全生命周期 各环节的成本管理现状进行了研究分析，找出了存在的问题。项目决策阶段的问 题在于对决策阶段的成本管理工作重视度不够，造成两项目工作缺失：一是缺少 资金成本的回收规划；二是缺少科学合理的成本估算。项目实施阶段的成本管理 问题有：前期筹备环节的成本预算不够科学合理、拍摄制作环节的成本控制流程 不够科学，以及宣传发行环节的成本管理问题等等。 基于项目全生命周期的成本管理相关理论，针对院线电影 KD 项目全生命周 期各环节的成本管理问题作出改善和优化，具体措施有：在策划立项环节作出全 面的成本估算、资金成本回收规划和风险成本管理规划；在前期筹备环节科学地 制定成本预算和优化成本管理制度；在拍摄制作环节建立成本管理日志，合理地 进行成本分析；在宣传发行环节始终贯穿现金成本最小化的意识，将此环节的成 本管理纳入到整个项目成本管理的相关决策中。通过以上的方法与措施，院线电 影 KD 项目不仅获得了一定的资金成本提前回收，并且节省了开支。在项目成本 管理整体目标上获得了成效。 关键词：项目管理，全生命周期，成本管理，制片成本ABSTRACT II ABSTRACT In recent years, China's film and television industry has developed extremely rapid. In the first quarter of 2018, North American box office had been taken over by China's movie box office for the first time. The movie theater market was performing well and capital from various channels had poured into the movie market. However, in the situation of current markets, most of the box office profits have been taken away by foreign blockbusters, because outstanding domestic cinema films are fairly rare. The quality level of cinema movie projects in China was trained up uneven, as a result, most of which were failed operated projects. Cost management plays an important role in failure of cinema films. Producers who want to produce high quality films in such a hot market need to make sure to operate successfully. Also, they have to change the past single, extensive cost management methods. The project managers are required to carry on the project cost management according to the scientific and reasonable cost management methods. This study takes life cycle cost management of the KD project as the research object. We define the cost management of the whole life cycle of the project: the decision-making stage of the project, including planning and decision-making, and the stage of project implementation, including preliminary preparation, film-making and promotion and film release. From the point of view of the whole life cycle, this thesis analyzes the current situation of KD project cost management and finds out the existing problems. The problem of the project decision-making stage lies in the neglect of the cost management in the decision-making stage: the lack of capital cost recovery planning and the lack of scientific and reasonable cost estimation. The cost management problems in the implementation phase of the project include: the unreasonable cost budget in preliminary preparation stage, the unscientific cost control procedure for film-making, as well as the problem of cost management in the stage of promotion and film release. Based on the theory of Cost Management for Project Life Cycle, this paper puts forward the optimization measures to solve the cost management problems of KD project. In the stage of project approval, the comprehensive plans for cost estimation, capital cost recovery and risk cost management should be carefully made. In theABSTRACT III preparation stage, it is key to make a scientific cost budget and establish an effective cost management system. In the film-making stage, it is very important to set up the cost management logs and analyze the cost reasonably. Throughout the promotion and distribution process, the minimization of the cash cost should be taken into more detailed consideration. Cost management of this stage should be integrated into the relevant decisions of the whole process of the project. Based on the measures mentioned above, the KD project has called back some of the capital in advance and reduced cost. Overall goals of the cost management of the KD project has been achieved. Keywords: project management, project life cycle, cost management, film cost目 录 IV 目 录 第一章 绪论.................................................................................................................... 1 1.1 研究的背景与研究的目的 ............................................................................... 1 1.1.1 研究的背景 ............................................................................................ 1 1.1.2 研究的目的 ............................................................................................ 3 1.2 研究的内容和研究的意义 ............................................................................... 3 1.2.1 研究的内容 ............................................................................................ 3 1.2.2 研究的意义 ............................................................................................ 3 1.3 研究的方法与研究的路径 ............................................................................... 4 1.3.1 研究的方法 ............................................................................................ 4 1.3.2 研究的路径 ............................................................................................ 5 1.4 本论文研究的框架 ........................................................................................... 6 第二章 文献综述............................................................................................................ 8 2.1 相关理论综述 ................................................................................................... 8 2.1.1 项目成本管理相关理论综述 ................................................................ 8 2.1.2 影视项目成本管理相关理论综述 ...................................................... 11 2.2 理论基础 ......................................................................................................... 12 2.2.1 全生命周期成本管理 .......................................................................... 12 2.2.2 院线电影项目的生命周期 .................................................................. 12 2.2.3 院线电影项目的全生命周期成本管理 .............................................. 14 2.3 相关概念界定 ................................................................................................. 15 2.3.1 院线电影的定义 .................................................................................. 15 2.3.2 院线电影项目的定义 .......................................................................... 15 2.3.3 院线电影项目成本的定义 .................................................................. 16 第三章 院线电影 KD 项目全生命周期成本管理现状分析 ...................................... 17 3.1 项目介绍 ......................................................................................................... 17 3.2 院线电影 KD 项目全生命周期的划分及成本管理工作内容 ..................... 17 3.3 基于全生命周期理论对 KD 项目全生命周期成本管理的分析 ................. 18 3.3.1 策划立项环节成本管理分析 .............................................................. 19 3.3.2 前期筹备环节成本管理分析 .............................................................. 19 3.3.3 拍摄制作环节成本管理分析 .............................................................. 24目 录 V 3