Not at all. They are only cost centers because that's how business guys divided them up to get they toys they wanted. Consider the following two divisions: 1.

Not at all. They are only cost centers because that's how business guys divided them up to get they toys they wanted. Consider the following two divisions: 1. Revenue center model Currently we have no computers. If we build a system that securely allows financial transactions, we can make a lot of revenue. We will assemble a team that builds a secure system for financial transactions. 2. Cost Center model We will build a system that handles financial transactions. That will be our revenue center. The system will not have security as a requirement. Then we will have a cost center that is responsible for making this system secure. PHB: Which costs more? Option 1? Ok, do option 2 then. Build me a system that isn't secure first, and then we'll work on that when we can.