Your movie industry comparison is probably spot on in many ways. Especially the part about the number of non-developers at a company that actually increase the cost of development even though they are not directly involved.
The other aspect I'm curious over is if these AAA titles don't meet their sales quota is an attempt by publishers to get out paying royalties and bonuses to developers. It's a common tactic in Hollywood and there's evidence of it in the gaming industry already.
if your a publicly traded company your pretty much bound to have scads of people who do not contribute directly to the end product but merely exist to deal with all the regulations and laws that said companies must adhere too. It is frightening how much is spent to maintain compliance. It is not uncommon for large companies to have both internal and external auditors to ensure it.
Then toss is all the people needed to support the developers, artists, and their managing teams.
Ever read the credits at the end of a movie, count the people. Some video games have the same or bury it in a manual if your so lucky.
While what you say is true, those people should not be rolled into the development costs of the game. Their costs are the burden of the company, not the the developers whether they are an internal group or external studio. Most developers, well I believe this still holds true, have projects that are financed by publishers. The money handed over to the developers is the true cost of development. There will be people in the development group that won't have a hand in the project directly but are paid for through such funds, there's no way around that.
But the people that work at a publisher that funds an external development project should not be included in any way in the credits of the game. That's stupid and deceiving, I consider it an insult to the people who actually worked on the game. Much like those never-ending credits at the end of a movie that lowers the value of having your name in the credits in the first place.
If a publisher is rolling all those costs into the reported development costs of a game then they are inflating that number for some reason and I'm willing to bet it benefits no one but the publisher. As I stated elsewhere, it heavily feels of the Hollywood tactic of claiming a project never makes money to avoid having to make payments based on profit required by contract. A developer never gets royalties if the game never makes money.
Remember, Return of the Jedi is yet to turn a profit.
The other aspect I'm curious over is if these AAA titles don't meet their sales quota is an attempt by publishers to get out paying royalties and bonuses to developers. It's a common tactic in Hollywood and there's evidence of it in the gaming industry already.