A list of the most expensive movies ever made. These are the films that cost the most amounts of money to create. This list is based on the negative cost. The amounts listed below do not include marketing budgets, etc.; they only include the production budget of the film itself. These costs are not adjusted for inflation. Hollywood studios tend to be secretive about the money they spend, so creative accounting is sometimes used to obfuscate their numbers. That said, this list is just about as accurate as they come. Filmmaking is an expensive endeavor.