I've always thought that the "profit center"/"cost center" distinction doesn't make a lot of sense. The instant example is a pretty good illustration---a crapp

I've always thought that the "profit center"/"cost center" distinction doesn't make a lot of sense. The instant example is a pretty good illustration---a crappy university president can do a lot more damage to a university than a crappy football coach (e.g. by making decisions that cause the failure of big chunks of the institution and massive financial losses), so judging the impact of hiring a better president vs a better football coach by whether they're responsible primarily for things with a plus sign or a minus sign on them in the accounting books seems... pointless? (Plus, since the president is the football coach's boss, why would we account football revenue to the coach and not the president?)