Film budgeting refers to the process by which a line producer, unit production manager, or production accountant prepares a for a. This document, which could be over 130 pages long, is used to secure financing for and lead to pre-production and production of the film. Multiple drafts of the budget may be required to whittle down costs. A budget is typically divided into four sections: (creative talent), (direct production costs), (editing, visual effects, etc.).