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Llegamos a uno de los puntos fundamentales a la hora de acometer cualquier proyecto, ya sea un videojuego, una película o una serie: el presupuesto. Es muy importante dedicarle el tiempo que sea necesario, ya que es uno de los puntos clave a tener en cuenta antes de tomar cualquier decisión go/no-go, es decir, nos permitirá saber si podemos llevar adelante nuestro proyecto sin tener que gastar dinero, tiempo y esfuerzo en un proyecto «imposible» ya desde sus inicios.

TIRA_03

Presupuesto

Antes de empezar a hablar sobre el presupuesto, conviene aclarar que éste tiene dependencia directa con la planificación, tarea que abordaremos en el siguiente artículo y, por tanto, no podremos dar por terminado un presupuesto sin haber abordado al mismo tiempo la planificación. Ambas tareas son totalmente dependientes la una de la otra. En éste mismo artículo podremos comprobar el motivo.

1.- Las partidas presupuestarias (accounts)

Un presupuesto se compone de partidas presupuestarias, es decir, componentes del propio presupuesto, que nos permiten dividir el valor total del presupuesto en importes más pequeños y, por tanto, gestionables más fácilmente. El presupuesto se puede dividir en tantas partidas presupuestarias cómo se necesiten. Una opción interesante podría ser la siguiente

Budget_Accounts Budget_Accounts_2

en la que cada departamento involucrado en el proyecto se divide por roles de personal (Directores, Supervisores, Leads, Senior, Mid, Junior y becarios). Es importante incluir, al menos, la siguiente información:

  • Número de partida, para identificarla inequívocamente del resto.
  • Descripción de la partida.
  • Si el gasto corresponde a personal de la empresa (Personnel), freelance (Freelance) o empresa de servicios (Service).
  • Número de personas o servicios.
  • Unidad de tiempo (MO = mes, WK = semanas, etc.)
  • Tiempo (en la unidad anteriormente mencionada)

Aparte deberemos añadir la cuantía económica, como por ejemplo

Budget_Accounts_3

donde, a las columnas anteriormente mencionadas, hemos añadido las siguientes:

  • Salario bruto en base a la unidad de tiempo mencionada anteriormente.
  • Coste salarial, es decir, salario bruto por tiempo. En este caso, el coste salarial del Director de Animación sería de 4.000,00€ que tiene estipulados mensualmente, multiplicados por los 2.45 meses que estaría en la producción, es decir 9.800,00€ en total.
  • Costes de empresa, únicamente aplicados para los empleados, no para freelances o empresas de servicios. En este caso, se ha tenido en cuenta un coste empresarial del 40%, para que estén incluidos tanto los costes empresariales (Seguridad Social, etc.) como el finiquito de los empleados una vez terminada la producción. Para el Director de Animación, el coste empresarial es de 3.920,00€
  • Coste final de la partida que, en este caso, sería la suma de las dos columnas anteriores (coste salarial más coste de empresa). Siguiendo el ejemplo anterior, el Director de Animación dispone de una partida presupuestaria de 13.720,00€

2.- Tipos de partida prespuestaria

Aunque hay diversas formas y propuestas de definir los tipos de partidas presupuestarias, una propuesta acorde para nuestra industria podría ser la siguiente:

  • Partidas de calidad
  • Partidas estructurales
  • Partidas legales y/o financieras

2.1.- Partidas de calidad

Budget_Quality

Éstas partidas son las que corresponden con aquellas que permiten mejorar o disminuir la calidad de nuestro producto final y, generalmente, dependen de:

  • Artistas, ya sean empleados, freelances o empresas de servicios. Cuanto más tiempo y con mejores artistas dediques a una tarea concreta, mayor calidad tendrá y, por tanto, necesitarás un mayor presupuesto. Por ejemplo, no es lo mismo que el modelado de un personaje lo realice un senior o un junior, o que el tiempo empleado para el arte de los escenarios sea un mes o tres meses, o que cada animador tenga una cuota de 10 ó 50 frames al día.
  • Software. La calidad de nuestro producto variará en función del software utilizado, incluyendo plugins como Yeti, Caronte, etc., así como la opción de disponer de un equipo de desarrolladores de herramientas que mejoren las ya existentes en el mercado e, incluso, puedan generar nuevas herramientas y plugins.
  • Hardware. La elección del hardware es muy importante, especialmente, de cara al rendimiento de todos. Disponer de una partida económica para el hardware, permite no sólo que el rendimiento sea mayor sino, también, una menor cantidad de fallos del sistema y, por tanto, en el mismo tiempo se puede conseguir una calidad mayor, ya que todo el mundo está concentrado en su trabajo y no en tiempos de espera innecesarios o pérdidas de trabajo.

2.2.- Partidas estructurales

sorpresa

Éstas partidas son las que corresponden con aquellas que impactan directamente en la organización/gestión del proyecto y cuyo presupuesto depende de la planificación, es decir, no es posible establecer un presupuesto final hasta que no se ha realizado una planificación adecuada. Podemos dividir estas partidas en:

  • Directores y supervisores de departamento, cuyo coste depende del tiempo total que empleará su departamento. Un ejemplo claro puede ser el de un departamento de animación que necesita tener a un animador senior durante 20 meses. Esto implica que el director y/o supervisor de dicho departamento deberá estar entre 20 y 22 meses (siempre tienen que «entrar» antes que los artistas para organizar el trabajo, definir estilos, etc.) Si en lugar de disponer de un animador senior durante 20 meses, contratamos a 3 animadores senior, 2 mid y un junior durante 4 meses, tan sólo necesitaremos al director y/o supervisor durante 5 ó 6 meses aproximadamente, habiendo reducido dicha partida considerablemente.
  • Departamento de producción que, al igual que el anterior, depende única y exclusivamente de la planificación. Una planificación trabajando en paralelo permite reducir el tiempo. Por ejemplo, no hace falta tener a todos los personajes modelados para empezar el setup/rig. Esto ayuda a reducir el tiempo de la producción y, por tanto, los costes estructurales.
  • Gastos «fijos», tales como oficina, electricidad, teléfono, etc. también dependen de la planificación.
  • Administración, para gastos de gestión de contabilidad y recursos humanos principalmente.
  • Marketing, casi tan importantes como los del producto en sí. De nada sirve haber producido «el mejor videojuego, serie o película de la historia» si nadie sabe que existe ¿Sabemos cuántos videojuegos se producen al año en el mundo? ¿Y películas de animación? ¿Series? Conviene disponer de una partida de marketing, aunque sea pequeña, que permita que nuestro producto se conozca.

2.3.- Partidas legales y/o financieras

lawsuit

Aunque mucha gente no lo tiene en cuenta en proyectos pequeños, son dos partidas importantes que no deben de obviarse.

  • Legales. Cuando desarrollamos un producto nuevo es bueno protegerse de, al menos:
    • Firma de contratos. Cualquier empleado, autónomo, empresa de servicios o colaborador debe de disponer de un contrato adecuado, que les proteja tanto a ellos como a nosotros.
    • Protegiendo nuestra IP. Especialmente en proyectos pequeños, no estar protegido significa que grandes o medianos estudios pueden «copiar» nuestra idea y, sobre todo, producirla en menor tiempo y con mayor calidad.
    • Asegurarnos de que cumplimos todas nuestras obligaciones. Si hemos solicitado ayudas o subvenciones, debemos estar seguros de que cumplimos con todos los requisitos para justificar los gastos. Puede ser una tragedia tener que devolver dichas ayudas o subvenciones debido a un «descuido» en una de nuestras obligaciones.
  • Financieras. Tanto si recurrimos a pequeños inversores (los conocidos como las tres efes – Family, Friends and Fools) como a grandes inversores o bancos, disponer de partidas financieras para el pago de posibles intereses u obligaciones económicas, es algo que no debemos de dejarnos en el olvido.

3.- ¿Eso es todo?

En realidad, lo comentado en éste artículo es tan sólo un esbozo de cuestiones a tener en cuenta a la hora de elaborar un presupuesto para un videojuego, una película o serie de animación. Como podéis ver, el presupuesto depende de la planificación, ya que ambas tareas están relacionadas.

En mi caso, a lo largo de estos años he creado una plantilla Excel que me permite disponer de un presupuesto de forma «rápida y automática», siempre que le especifique ciertos parámetros que determinan la calidad y planificación elegida. Una vez obtenido ese primer presupuesto, hay que trabajar en él cuidando los detalles y aportando valor en determinadas partidas.Pero eso requiere de una explicación más extensa, y no de un simple artículo 😉

***** Artículos anteriores *****

1.- La idea

2.- El guión

Acerca de Dario Sanchez

Production Manager de "Nella the Knightly Princess" (serie TV Nickelodeon), Productor de "El Viaje Imposible" (película), Deep" (película), "Ginger, Beyond the Crystal" (videojuego), "Clanners" (serie TV), "Cosmo Trip" (webserie) y "An Idiot Hero" (videojuego). Apasionado de la programación y nuevas tecnologías.

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