Research in Developing a Budget for Video Games

Since I like video games, and I know a thing or two about accounting, I thought of writing and recording a video which delves into how the budget for a video game is constructed. I have tried to find out how some major game developers make their budgets, but I have hit a road block. You see, major video game developers rarely give out specific details on how their video game projects are constructed and financed. This is probably due to the reason other studios could steal their ideas, or take advantage of some weakness they may show. It would still be nice to see how a video game is budgeted.

It seems the best I can find is from indie developers. While that is some good insight in how a video game may come together for small-time developers, I would like to see how a large video game developer, and major publishers, figure out the costs associated with development. It looks like that video is going to take a while.