Film Accounting Glossary
Controller or comptroller
What is a controller or comptroller?
Also called controller, comptroller, or financial controller.
A controller (comptroller in some studio and public-sector structures) is the senior accounting officer above the production accountant, responsible for policy, consolidated reporting, and financial controls across one or more productions.
On a studio show the controller sits in the corporate finance organization and owns how the numbers roll up; on an independent film the role may be filled by the production accountant plus an outside firm. The controller signs off on what the financiers see.
Example
On a studio series the controller sets the policy the show's accountants follow, consolidates six episodes' cost reports into the season figure the studio sees, and signs off before anything reaches the network.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
Corporate finance rather than the production office. On an independent film the role is often the production accountant plus an outside firm.
Common mistake
Confusing the role with the production accountant. The accountant runs one show's books; the controller sets the policy and consolidates across shows.
Related questions
- What is the difference between a controller and a production accountant?
- The production accountant owns one picture's books and weekly reporting. The controller owns policy, controls, and consolidated reporting across one or more productions.
- Does an independent film need a controller?
- Not as a separate hire. The function is usually covered by the production accountant plus an outside accounting firm engaged by the production company.