No. That’s not actually how most orgs break it down. R&D, marketing, sales is “bringing new business” so are profit centers. This means their budget grows with revenue. Manufacturing, QA, IT and service are cost centers so get squeezed year-over-year even if revenue is flat.
It depends on the org. In my company, which is a SaaS-like company, all of product and engineering is a cost center, despite creating the product the company sells. It’s just the way they do their accounting.