I was wondering this and I could not really find an answer online. What is the most expensive part of making a video game? There is a lot of noise about how video games are becoming increasingly expensive but nothing about where most of the money is thrown at when developing. Obviously everything about it is expensive (software, hardware, programers, designers and so on) but an actual number on this would be nice.
It's hard to actually find out enough specific information on that because game companies rarely disclose that officially. But I think the ultimate total of each area of game development depends on how efficient a company is at managing those costs and the nature of the game they're making.
Like in Final Fantasy XIII(rumored at 65 mil) there is probably huge costs involved in the long CG sequences and everything that goes with it. But Skyrim (85 mil) had no such costs, but had to spend a lot on the development costs of the game world. Every game has it's own ratio's with that stuff.
Some developers are also just more efficient in the way they make games. Like CD Projekt RED with The Witcher II, which supposedly only cost 10.3 million to make and had an advertising budget of around 5 million.
Contrast that against GTA V which supposedly cost 265 mil to develop and market. Granted GTA is a much bigger product but the contrast in price tags there is pretty vast even considering that. GTA V = 17 Witcher II sequels; that's pretty hard to comprehend