The money split between developers/publishers/retail for traditional games goes something like…
The developers (Reverge) work for the publishers, and they get a paycheck and bonuses for reaching certain points in development (50% done? Have some money!), certain number of sales (2 million sold? Have some money!) or other criteria (90% on metacritic? Have some money!).
The publishers/producers (Konami and Autumn) are the ones that make sure the developers stay alive, and are in charge of the marketing and distribution of the game (in the case of the physical copies, they are in charge of the manufacturing and cases and all that stuff (which they have done through facilities owned by MS/Sony/Nin)). The end result is that they have, say, 100k physical copies of Skullgirls. They sell these off to retailers (20k to Target, 50k to Walmart, 30k to Gamestop). This is the point where publishers make their money.
From there, the retailers mark-up the prices of the games and they sell them to you. I think that the typical cost of the games sold to the retailers from publishers is… $40? I think it used to be $30, but MS and Sony started tacking on an extra $10 for this gen, which is why games cost $60 instead of $50 like back in the day. Anyway, the money made from retail goes to retail. When the retail copies sell out from the stores, then Walmart/Target/whoever ask for a re-up from the publishers. If a game tanks and no one buys it at $60, then it drops in price to $20, the price difference between what retail paid for it and what it sold for is made up by the publisher, either by a straight-up refund, or a voucher or something for their next shipment of games.
TL:DR
shitty pie chart
Spoiler
http://oi40.tinypic.com/33w9pq9.jpg
The most dangerous job there is the publisher, since they have to front development costs (which should actually be part of the publisher part, since they are paid directly), and anything that goes wrong (game doesn’t sell) is compensated by them. They also have additional expenses like marketing (which is fucking steep), and whatever other overhead they have as well as needing the capital upfront, since developers don’t work on promises.
With digitial distribution things are more clear. Steam, for example (at least I think so?), charges 30% for whatever sale is made through them. They still have to pay the owner of whatever system (steam/MS/Sony), but that and dev costs are it. They don’t have to worry about dealing with retailers, manufacturing, or old/dead stock and profit comes 1:1 with sales. And that is why skullgirls is less risky as a digital release.