节目成本管理涉及事先、事中、事后三个阶段,包括成本预测、成本决策、成本预算、成本核算、成本控制、成本责任、成本考核和成本分析等众多环节。本文围绕广播电视节目生产的特殊性,就节目成本管理提出一孔之见。一、明确广播电视节目成本管理的基本要求1、完善会计结算制。一方面,严格执行国家有关广电媒介财税制度和费用开支标准。如《事业单位财务规则》、《事业单位会计准则》、 Program cost management involves many aspects such as cost forecast, cost decision, cost estimate, cost accounting, cost control, cost responsibility, cost assessment and cost analysis. This article focuses on the particularity of radio and television program production and puts forward a conclusion on program cost management. First, a clear definition of the basic requirements for radio and television program cost management 1, improve accounting and settlement system. On the one hand, strictly implement the state taxation system and fees and expenses related to broadcasting media. Such as “Institutional Financial Rules”, “Accounting Standards for Business Units”,