[pdonis]

> A cost centre is, by definition, somewhere that only produces costs and is never attributed with any revenue or profit.

Which means that if investing in IT is an enabler for gaining revenue or profit, it's not a cost center by this definition--it's necessary to gain revenue or profit. As you note, many companies don't appear to be smart enough to see this, but that doesn't make it wrong.

[nucleardog]

What customer has paid the company for IT's services directly?

None?

It's a cost center in the same way the janitorial staff or legal are. The company won't be there without contracts or with overflowing trashcans, but it doesn't mean the company is making money off of janitorial services or drafting contracts.