When it comes to developing games -- like many other long-term projects -- there are set timetables and budgets to work with. Companies typically will analyze projects beforehand and attempt to determine the rates of return on their investments when dealing with multimillion-dollar software creations.

Looking at Take-Two Interactive's All-Pro Football 2K8 title from this capital, budgeting and investing point of view, we can begin to understand the company’s thinking from a business standpoint. After a three-year break, 2K football came out of retirement without an NFL license and decided to go head to head with the football giant and phenomenon known as Madden NFL Football.

Some of us still play APF 2K8 to this day and prefer it over Madden, but some of us were also left wondering why APF 2K8 did not have the features and graphics we have come to expect from 2K Sports. I do not have the answers to those questionable issues that arise in the game, but I can attempt to analyze the reasons why a game that has such strong gameplay is missing the little things to put it over the top.

A future APF title could learn a lot from the original version of the game.

There are many costs to forecast during the analyzing and budgeting process. Sunk costs are costs that occur when a company invests money without making any returns on that money -– essentially it is a cost that is needed to push the project forward, like consulting fees to analyze the numbers. A company has to make a huge commitment to take on such big projects while leveraging its debt to finance everything.

On the other hand, opportunity costs can be reflected in a company's bottom line since the opportunity for one project can come at the expense of another –- meaning a less profitable or promising project could get the axe.

It is in my opinion that APF 2K8 was developed under very limited budgeting to prevent any overages or losses financially for the company. It is not uncommon for companies to set a low budget, oftentimes called soft capital rationing, even when they have the necessary funding to provide much more capital for a project. This creates a ceiling on the project’s spending to make sure when unexpected costs incur, companies can handle it. The companies use their initial forecasts to provide them with a guideline.

Being out of the football genre for a few seasons, there was no guarantee that APF 2K8 would find success in the industry. It’s hard to quantify the loyal consumer base after such a long time away from the game. Will that base be faithful? Has that base already turned to Madden? Will that base buy a game without an NFL license?

The legends concept "worked" in APF 2K8, but did it strike a chord with fans?

These are considerably high risks for a multimillion-dollar production of a game. This is why, in my opinion, APF 2K8 was a game to test the consumer base, provide new and updated sales data for the company’s budgeting people to look at, and give 2K Sports the credibility and staying power to come back with a project that will be financed and treated as an award-winning title.

As I stated above, it is difficult to forecast risks and other costs that come up in a project. By releasing a title such as APF 2K8, 2K Sports was testing the water. In some ways, you can qualify APF 2K8 as a research and development title for the company.

Going about the production of a game in this manner will undoubtedly help when it comes to a future production -- if 2K chooses to make one in the football genre. With a larger budget, project managers will be given more options to price the game differently, manufacture differently, and market more effectively -- although I did enjoy the rappers in the promotional campaign for 2K8). Also, if things are going better than expected, managers hold options to expand the project in various ways. All this is directly related to the data collected from the release of a previous title. With the gains of market insight of their pilot title, managers can evaluate whether or not to open more outlets in their approach to the game.

So which features had success and which did not? Did the legends and fictional league work? While providing a fun and exciting alternative to the NFL and NCAA, many players still found themselves emulating the leagues by creating teams and players with the customizing options. The legends were certainly a great welcome though, as they were received well and the simulation players got accustomed to them.

The team concepts were rather unique in APF 2K8.

Did the create-a-team and customization options provide enough depth, or should 2K add franchise mode and all those other extras back into the series? As great as the gameplay was, at times, it was not enough to get the reviews 2K was probably looking for. The die-hard fans still enjoyed the game, but the lack of depth in the gameplay modes was a major flaw in the title. Also, what happened to the 2K helmet cam? That was pretty interesting. Perhaps 2K can improve in this area and create a helmet cam 2.0 with more value to it.

Also, did the product mix work -- meaning did the title’s pricing and themes work in accordance with other 2K Sports titles to strengthen the brand? The 2K Sports brand is established and strong so this undoubtedly would have helped, rather than hindered, the sales of APF 2K8. Consumers understand that they are getting the realism of the sport, which sometimes leads to the forfeiting of excitement during gameplay.

Acting in harmony with the statements above, the 2K team could attempt to enter new markets. Did the simulation-based game reach simulation players looking for realism, or should 2K try to achieve a balance of arcade fun with simulation elements? All these questions can be targeted, researched and analyzed with the information gained from APF 2K8.

All-Pro Football 2K8 has a stable fan base, but it is a small fan base. Sales have indicated that it might not be profitable to make a future football title without the NFL brand. I expect another football title from 2K Sports in the future, perhaps after the company’s business operations settle down. At that point, it would allow 2K to pursue more legends or some other alternate route.