Harvard Business Review

FEBRUARY 9, 2011

We call these people Cost Center Consumers, and they come in two flavors. Divas: These are high maintenance consumers who drive costs up after purchase. They tie up your call centers, incur costly returns, and generate other costs that occur below the gross margin line, which is harder to see.

P&L 15

P&L Supply Chain Retail Price 15

Harvard Business Review

SEPTEMBER 21, 2016

After all, hackers have P&L sheets too. One of the most popular misconceptions about security is that it’s destined to be a cost center and it survives on executive generosity (or paranoia). For example, it’s still common for consumers to reuse passwords for multiple online services.

Team 8

Team P&L Engineering Cost 8

Harvard Business Review

JANUARY 16, 2015

CSO, CFO, CIO, IT, Ops (Practice Leaders): Typically, these decision makers run cost centers as opposed to generating revenue. Most Business Leaders have P&L goals that were established in the prior year — and anything that puts those projections at risk is a tough sell.

P&L 8

P&L Due Diligence CIO Cost 8

Harvard Business Review

DECEMBER 18, 2012

Puma, after making last year's list with it's Environmental P&L, kept the momentum going and announced a new "InCycle" collection with biodegradable sneakers and shirts, and recyclable jackets and backpacks. Announcements on waste may not be exciting, but they demonstrate how companies can turn a cost center into a source of profit.

Supply Chain 14

Supply Chain Constraint P&L Energy 14