I'm also surprised at the $60 M figure. Very cool if they can keep close to that. The film budget does not typically include marketing- this is a question that often comes up on movie/award sites, and it seems that the consensus is pretty strong on that. But I think that it is supposed to cover post-production, at least for what is estimated. I think I've read articles where some film projects end up ballooning way beyond what was estimated, so of course it seems that it's possible for post-production to add much more, but I think they at least try to account for that.
I think that in general, the budgets for Tim's films are rather modest compared with someone like say Jerry Bruckheimer
Those Pirates films really got out of control, and I'm sure that some folks here have read about the problems getting Johnny's Lone Ranger underway (and that is also a Disney/Bruckheimer film directed by Gore Verbinski, who is also a big spender). In these cases, they cited locations as getting very expensive, especially when there are so many locations-- some of the Lone Ranger budget was cut when they simply streamlined the filming schedule so as not to have to go back and forth so much and keep a lot of crew on hand waiting in one location (to which I'd say, duh, you'd think that'd be obvious!) All to say, even though DS had a few locations, so much of it was filmed in the studio that that might actually save money, even if they have to build a lot of elaborate sets.
I seemed to recall the Sweeney Todd budget being surprisingly low, and since I have a whole section of my music-related Depp website devoted to Sweeney, I referred to it and found this Playbill article that cites a $50 M figure:
http://www.playbill.com/news/article/108819-Filming-of-Tim-Burtons-Sweeney-Todd-CompleteThat's pretty unbelievable! (And possibly a bit of a low-ball). But it makes the $60 M for DS sound a little more believable. I'm guessing that as a producer, Johnny was willing to take most of his pay on the back end (that is, any profits after release) and the same might be true of Tim.