Everything is a cost. Marketing brings in more revenue if done efficently making it a profit center. It is no different than sales. Marketing spend is usually

Everything is a cost. Marketing brings in more revenue if done efficently making it a profit center. It is no different than sales. Marketing spend is usually fixed in costs and the goal of efficiency is to acquire more customers for the budget. Most engineers dismiss this part of the business, but if you can do it successfully, businesses will pump more money into it.