Worked in? No. but I understand what you're talking about, in general terms. Shouldn't those costs be considered part of the budget, since it's not like they're a surprise.
Movie Cash Flow in an oversized nutshell:
Negative Cost is the money required to go from an idea to a finished negative. This is normally what non-producers call "the budget."
Prints & Ads includes the cost of duplicating the prints, shipping them to cinemas, guarding them from being stolen, shipping them back to the distributor and storing them. It also includes all advertising and promotional costs, from TV buys and bus banners to paying for Your Movie Star's party bus to take him to the press junket. P & A normally costs 1-1.5x the Negative Cost of a film. More for big movies.
Overhead are the costs carried by the studio over time. These include the interest on the money the Studio used to pay for Negative Cost and P & A, and the cost of your production company's cool office on the studio lot. All those costs -- even the big premiere and the after party -- are charged to the movie as Overhead.
So before the first ticket is sold, your movie is down the Negative Cost + P & A + Overhead.
Now, when people start buying tickets at the cinema, the total ticket sales is reported as "The Gross." This is the number you read on the internet that says how well the movie is doing at the box office. The Gross is just that -- gross sales. The studio doesn't get to keep all that money. A few important bites get taken out first.
Exhibitors are the cinema owners. They keep around 50% of the ticket price. (It's much more complicated than that, with sliding scales, and different rates for different movies, but 50% is a good rule of thumb.)
Gross Participants are people and entities entitled to a share of the gross revenues because of an agreement negotiated prior to the movie's release. For example, stars like Tom Cruise and Will Smith will often do movies where they work for union scale payment, but taking 5-10% of the gross. Also, if you're making a movie based on a famous property like a best selling novel or a comic book, the owner of the rights may have a gross participation from 3-5%
Financiers are people and entities who loan or invest money to the studio to make movies. As a part of their deal to provide the cash, they may have the right to take 10-20% of the gross until they have been paid back the original money they put at risk.
Fringes and Residuals are the revenue participations required by some unions. While most of them are part of the Negative Cost, SAG, WGA and DGA get residual income, which comes out of the box office. This can add up to another 1-2%
This means that when you read that a movie cost $100 million to make, it actually cost closer to $200 million to put in cinemas. When you read that it grossed $300 million dollars, it actually netted around $175 million and is still $25 million in the red.
Of course, this is a simplified, back-of-the-envelope example. Mileage will vary greatly, but now you understand the dynamics at work.
Hope that helps.