Film, as an art form and a product, engages its stakeholders with its dualistic nature; it has both cultural and economic value and effects. It is not a homogenous monolith but a big, multi-faceted entity. While it deals with mainstream cinema, it also has a thriving independent film scene with a robust new breed of young filmmakers. While it is about story development, artistic endeavors, and content, it is also a business enterprise.

Normally, viewers will prioritize the more basic expenses such as food, utilities, and transportation. Spending for entertainment may sometimes depend on what remains of the budget after the essentials were accounted for.