Film Accounting Glossary

Line producer

What is a line producer?

Also called LP.

A line producer is the person responsible for delivering the physical production on budget, and the production accountant's primary partner.

They own the budget, approve purchase orders and overages, drive the weekly cost report review with the department heads, and answer to the studio or financier for variances. On smaller shows the role merges with unit production manager; on larger ones the two split scheduling and financial oversight.

Example

The line producer approves the purchase orders, decides whether a $40,000 overage comes from a reallocation or the contingency, chairs the weekly cost report review with department heads, and is the person the financier calls about a variance.

Figures are illustrative, chosen to show the mechanics rather than to quote market rates.

Where you'll see it

The production accountant's primary working partner. On smaller shows the role merges with unit production manager.

Common mistake

Treating the line producer as a scheduling role. They own the budget, approve the spend, and answer to the financier for every material variance.

Related questions

What does a line producer do?
Delivers the physical production on budget: owns the budget, approves purchase orders and overages, runs the weekly cost report review, and reports to the financier.
How is a line producer different from a UPM?
On larger shows the line producer carries financial accountability while the UPM runs day-to-day logistics. On smaller shows one person does both.

Related terms

Written and maintained by the team at Revolution Picture Cars, who budget and invoice picture-car rentals for productions. General explanation of industry practice, not tax, legal, or accounting advice. Union rates, incentive rules, and tax law change; confirm the current terms with your production accountant, your payroll company, or the relevant film office before relying on them.

Last updated August 2026.