baic techques are :roto :depth map creation n displacement based on it. :3d projection :roto n lots of it..

then there are techniques like Pulfrich option which works on pan shots by offsetting one of the eye by one frame..

It is very labor intensive. Lots of roto done in china or india. Most companies do it the cheap and dirty way by simply distorting the image slightly to the left and right in 2d using the roto.

You can do it the 3d method with projections, 3d geometry and background paintouts like Sony does, but most jobs don't pay enough or have enough time to afford that method.