近些年来,我国影视行业发展迅速,影视行业发展水平的不断提升带动我国经济发展,所以影视行业对促进我国经济发展具有至关重要的意义。同时,影视企业在发展过程中,往往也需要面对许多成本方面的问题。由于影视业发展本身就需要相对较高的资金成本,如果不能够科学有效地对成本进行控制与核算,那么势必会造成企业的财务管理出现问题,进而影响我国影视行业的不断进步与发展。所以,对影视行业成本核算的必要性进行分析,探究成本核算的常见方法,提出未来影视行业进行成本 In recent years, the rapid development of China’s film and television industry, continuous improvement of the level of development of the film and television industry to promote economic development in our country, so the film and television industry to promote China’s economic development is of crucial significance. At the same time, film and television enterprises in the development process, often also need to face many cost issues. Because the film and television industry itself requires a relatively high capital cost, if it is impossible to control and account for the cost scientifically and effectively, it will inevitably cause problems in the financial management of the enterprise, which in turn will affect the continuous improvement and development of the film and television industry in our country. Therefore, the film and television industry cost accounting analysis of the need to explore the common method of cost accounting, put forward the cost of the future video industry