A cost center is part of an organization that does not produce direct profit and adds to the cost of running a company. Examples of cost centers include research and development departments, marketing departments, help desks and customer service/contact centers.

Although not always demonstrably profitable, a cost center typically adds to revenue indirectly or fulfills some other corporate mandate. Money spent on research and development, for example, may yield innovations that will be profitable in the future. Investments in public relations and customer service may result in more customers and increased customer loyalty.

Because the cost center has a negative impact on profit (at least on the surface) it is a likely target for rollbacks and layoffs when budgets are cut. Operational decisions in a contact center, for example, are typically driven by cost considerations. Financial investments in new equipment, technology and staff are often difficult to justify to management because indirect profitability is hard to translate to bottom-line figures.

Business metrics are sometimes employed to quantify the benefits of a cost center and relate costs and benefits to those of the organization as a whole. In a contact center, for example, metrics such as average handle time, service level and cost per call are used in conjunction with other calculations to justify current or improved funding.

1- FND_Diagnostics
Setting this profile option to YES, will add anew link "Diagnostics" at top right on page, that allow developer to trace logs. To add log when coding use the following code in Controller or Application Module

In Controller write this code:-
pageContext.writeDiagnostics(this, "Phrase will be added to logs", 1);
In Application Module write this code
getOADBTransaction().writeDiagnostics(this, "Phrase will be added to logs", 1);

2- Personalize Self-Service Defn
 Set this profile to Yes to allow personalization. 

3- FND: Personalization Region Link Enabled :
Set this profile to  Yes  show "Personalize  Region" links above each  region in a page.

4- Disable Self-Service Personalization
Yes will disable all personalization at any level.

5- FND: Personalization Document Root Path
Set this profile option to a directory at application server machine which will contain import/export personalization files.