Book publishing is no different than any other business that develops and sells a
product.
Money is only going out.
Idea (author slush or contract for a story)
Market research (does this fit into our product line)
Marketing and Advertising (Hype it up
, create demand)
Product design, debug (Editing, proofing and Artwork).
Release to Manufacture (Roll the presses
)
If you are lucky, the money may start to come in about here
Fulfillment (delivery)
More Advertising (Author signings)
Customer support (this may be a B&M store, not the end, Retail customer)