profit center
US /ˈprɑːfɪt ˌsen.tər/
UK /ˈprɑːfɪt ˌsen.tər/

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.