profit center

US /ˈprɑːfɪt ˌsen.tər/
UK /ˈprɑːfɪt ˌsen.tər/
"profit center" picture
1.

a department or division within a company that is responsible for its own revenues and costs, and therefore for its own profits or losses

:
The marketing department was reorganized as a profit center.
Each branch operates as an independent profit center.