Heating films were prepared with composites of poly (methyl methacrylate) and conductive graphite. The as-prepared composite was deposited on a PET film and then fabricated using a bar coater to produce a film with uniform thickness. Copper electrodes were attached to both ends of the as-prepared film, and the heating characteristics of the film were analyzed while applying a DC voltage. The electrical conductivity and heating temperature of the heating films depended on the size, structure, content, and the dispersion characteristics of the graphite in the composite. The thermal energy was adjusted by controlling the electrical energy, based on the Joule heating theory. The electrical resistance of the film was altered in proportion to Ohm’s law, and the heating temperature was changed according to the structure of the film (interelectrode spacing or electrode length) and the conductive graphite content. When the content of conductive graphite in the film increases, the electrical resistance decreases, and the heating temperature increases; however, there is no significant change above a certain content (50%).