Cost Management, Profitability, and Client Satisfaction in an Advertising Film Production Company: A Descriptive Study of Kabira Filmatics

This study examines the cost structure, profitability, and client satisfaction of Kabira Filmatics, a small-scale advertising film production company operating on a project-based, monthly payment model. Conducted over the period of January to March 2026, the research adopts a descriptive research design and employs both financial analysis and a structured client survey to gather relevant data. The financial analysis uses percentage-based representations of income and expenditure to maintain confidentiality while ensuring analytical clarity. A survey of fifteen clients assessed six key dimensions of service: service quality, creativity, communication, delivery, pricing, and overall satisfaction. The findings reveal that the company maintains a reasonably healthy profit margin, with salaries constituting the largest cost component, followed by travel and miscellaneous operational expenses. Client responses indicate a predominantly positive perception of Kabira Filmatics’s services, with creativity and service quality receiving the highest ratings. However, moderate concerns were noted in areas of communication consistency and timely delivery. The study concludes that strengthening internal communication protocols and project tracking systems could enhance both client satisfaction and long-term profitability. The results provide actionable insights for small creative enterprises seeking to balance financial discipline with service excellence.