Just to further explain: The cost of a movie can very roughly be broken into 3 pieces: production cost, distribution, and promotion (marketing.)
Production cost can be simplistically defined as all expenses to get a movie in the can (salaries across the spectrum, overhead (permits and the like), and often cost overruns.)
Distribution is too complex to explain, but for the layperson it's not marketing. The easiest way to think about it there are costs to put EVERY movie into theaters. It doesn't cost up front, but it takes away from profit. Distribution is exceedingly important in the movie business. You can't show your movie in theaters without a distribution deal.
Promotion/marketing is what a studio/production company spends above the line after the movie is made. Anecdotally, you've probably seen stories of disgruntled producers/directors/actors angry that a movie wasn't sufficiently promoted. In those cases, a decision was invariably made that spending more wasn't worth it and that whatever the movie was going to make with minimal publicity was the better risk than pouring more money into a dog.
Points literally can't be factored into the cost and make everything hazier. On Indie movies (that generally have trouble securing financing), an actor/director/producer will take a percentage off the net just to lower the production cost and get the movie made (the quintessential "passion project") On big movies, those guys often take money off the gross in their contracts. Like, Johnny Depp undoubtedly has points on PIRATES. And those points are on gross. So he gets 20 million (hypothetical) for just showing up, and then he gets a percentage of gross receipts. It's a risk a studio will take since they believe they're going to make a fortune anyway. Sometimes they lose, and lose big.
I could say a lot more about these components, but that's the gist. On the outside, just use the 150% rule and you'll get a basic idea of whether a movie was a successful business venture or not.