Business Architecture is about using architectural concepts in organizations. It is not only about design, but also about filling the organizational space with constructions; the various forms that you have chosen to implement a functional need in order to serve a certain purpose.

There are many functions in a company. A general function that is not specific to a certain purpose is the organizing activity itself. So besides having the function of Sales, Production, ICT and administration, there is also the function of organizing general activities. This could apply for any type of organizational unit within the company. Competition is a characteristic you could use to design an organization.

Before you design a new organizational structure (the construction to fit the characteristics) you also need to think about the main purpose. For (business) units the purpose is to serve a group of different clients. Profitability measures are needed to analyze the performance of each group. If the market circumstances change, the unit could shift its focus or increase incentives. Increase the competitiveness.

So far so good. The profit center issue is concentrated around other