a years financial needs for a small games development company of 4 employees inc/manager
$100 startup for Limited Liability Company
$1000x3 standard workstations
$2000 for a top end machine (should be given your your graphical artist)
$350 Visual C++ MultiLicense Edition ($100xProgrammers DBPro, read the License scheme only 1 per machine)
$3,200 3D Studio Max 5 (this is provided your artist uses this!)
$600 Photoshop 7 (again provided this is what your artist uses)
that is all for your one time expenditures, it is best to have 2artists and 2programmers and pay for music/sound by a seperate company (trust me ALOT cheaper than inhouse)
next come the monthly bills, based on 5day weeks 8hrs/day
$1,000 x 4 employees pay (people wont work for free)
$2,500 (rent for a place to work, that would get you a small 10x10ft office space in a nice larger complex ... which is better because otherwise you end up paying electricity as well ontop of an more expensive office space that you won't use)
...
tall it up and you pay $9,250 totally startup + $3,500 montly ($42,000/year)
which comes to the recommened startup of most business' of $50k/year
not to mention you won't earn any revenue either, so you either finish a single title in that year which'll be your make or break, else you find some serious backers ... perhaps some people who want to hold stock in your company, they purchase the stock for the revenue you require ... and each year you basically pay off the interest on this - kinda like a loan, only more complex
business's aren't cheap by far, it is best to just be a team until you finish your first title which sells