I can recommend a couple books on the topic.
The standard text is ENTERTAINMENT INDUSTRY ECONOMICS by Harold Vogel. This
is a rather dry but complete overall surveyThe edition I have is copyright
1986, but there may be a more recent one.
A better and simpler book might be PRODUCING, FINANCING AND DISTRIBUTING FILM
by Baumgarten, Farber and Fleischer (Limelight Editions), copyright 1992.