What are the roles for creating a serious game or educational simulation? For projects in which I am involved, here is what ought be on the team (and keep in mind that, especially in smaller projects, the same person can meet several different roles):

Title: Client Manager/ Sales Person/ Client Requirements
Description of Responsibilities: The client manager is the de facto lead of a sim project. They are the people who identify and secure the project to begin with. Then they provides a constant voice of the customer to the development process. They may or may not be involved directly in the content creation process. But they are constantly looking over everyone's shoulders, and often making final judgment calls on tough decisions based on what they believe the client wants. The client manager may also assist the project manager and the lead designer in setting up a critical approval meetings, project pilots, and meetings with subject matter experts.
Percentage of Entire Project: 20%
Title: Lead Designer (and other Designers)
Description of Responsibilities: (This is the role I take) The lead designer can be thought of as, in movie-making parlance, the director of the simulation. He or she controls the tone, content, and length of the experience. The lead designer is responsible for all of the necessary research for the simulation, the level structure, the interface, mock ups of screenshots using PowerPoint or crayons, identification of users, walkthroughs, meta-coding and framing of underlining systems and mechanics, goal states, all written material including dialogs, and more, and often presents all of this in the design document. The lead designer is also responsible for ongoing calibration. (See The Complete Guide to Simulations and Serious Games for full details.)
Percentage of Entire Project: 20-30%
Title: Lead Programmer (and other Programmers)
Description of Responsibilities: The lead programmer is responsible for creating all of the code for the sim. This includes prototyping, piloting, creating any authoring or editing environment, and creating a finished simulation. In many projects, this category also includes the different skills set for evaluating and adopting third party technology and tool sets. (Most of my projects require Flash or increasingly HTML 5).
Percentage of Entire Project: 20-30%
Note: Programmers may create rough authoring environments that significantly increases the time it takes for the designers to input and refine information.
Title: Project Manager
Description of Responsibilities: The project manager has to be a master of precision and tact. They have to be there to support all of the other people and talents, and yet at the same time enforce deadlines and budgets through soft and hard power. Ultimately, the project manager has to be of high skill level and low ego. They report to the client manager. It is a sure path to failure when a project manager tries to overreach and seize control of everything, just because they have the role of managing the project's budget.
Percentage of Entire Project: 10%
Title: Lead Artist
Description of Responsibilities: The lead artist is responsible for all of the art of the project. This includes the aesthetics of the interface, any and all color schemes, drawings, and animations.
Percentage of Entire Project: 10%
Title: Database Systems Integrator
Description of Responsibilities: The database systems integrator is responsible for all integration of the program into the customer environment. This includes SCORM compliance, LMS integration, database integration, and a knowledge of the end user environments. This role often extends the furthest out, as client implementation environments change months or even years after the simulation has been successfully installed.
Percentage of Entire Project: 5-10%
Title: Voice Talent
Description of Responsibilities: Voice talent provides all of the voices for the sim, including narrator and characters. Typically, voice talent are professional actors. They always come from the outside, are quite expensive, are hired for one or two sessions, and are critical to the ultimate success of the simulation.
Percentage of Entire Project: 5%
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Title: Subject Matter Experts
Description of Responsibilities: Subject matter experts provide the knowledge that has to be captured and developed in others through the sim.
Percentage of Entire Project: 0%. Curiously, subject matter experts are often not factored in to the cost of creating a serious game or educational simulation. This is because they are often rounded up by the sponsors or even accessed asymmetrically through books or podcasts. Still, given how important subject matter experts are, and how much most people complain about the lack of cooperation from subject matter experts, one can't help but wonder if paying them out of the simulation budget might align motivations over time.