This is much more like the selling of books and having the shop buildings they are sold from as a cost centre.
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The second reason is that if you can track the success of advertising, especially if you can follow sales leads, then marketing ceases to be just a cost-centre, with an arbitrary budget allocated to it.
It takes six times as long to obtain construction permits in Russia as in Sweden and, despite cheaper labour and land, the cost of building a distribution centre is a third more expensive than in London, according to McKinsey.
"Anything where you run alongside a combined swimming pool alongside a dry centre is much more cost effective, " she said.
As part of other cost-cutting measures, control centre staff at West Yorkshire's current Birkenshaw headquarters will be moved to the service's current Safety Central building in Leeds.
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Goldman Sachs reckons that, thanks to new technology and a lean structure 400 employees in a single call-centre the cost of executing a DM10, 000 trade through ConSors is less than a third of the average cost through a retail bank.
Although the sums involved are very small in terms of its annual turnover, the Royal Mail says the proceeds are used to recoup part of the cost of its National Return Letter Centre based in Belfast, which aims to return undeliverable items to the sender wherever possible.
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Dumfries and Galloway Council has formally initiated court proceedings to recover the cost of repairs to the DG One leisure centre in Dumfries.
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The council-funded charity, which employs about 70 members of staff, faces closure or remodelling of its factory into a training centre, as as part of cost cuts.
But some of the medium-sized programmes, which fear for their survival, provide an efficient service for local patients and their families who cannot afford the emotional and economic cost of travelling to some far-flung centre of excellence.
The author of the research paper Dr Lennert Veerman, from the Centre for Burden of Disease and Cost Effectiveness, told me they had adjusted their research to exclude people who were physically active while watching TV - such as running on a treadmill or rowing.
One of the law's main weaknesses is that it does not take account of the cost of living: a war veteran in the centre of Moscow will get the same paltry handful of rubles as one living in far cheaper regions.
The average cost of a three-bedroom apartment in the city centre is 9, 000 renminbi per square metre.
It will cost just as much to knock it down and build a new centre.
But the biggest cost reduction will come from breakthroughs like that recently made by the Centre for Gallium Nitride at Cambridge University, England.
But he argues that the cost of this insurance will make London less competitive as a global financial centre.
Factories and shops, including the Meadowhall shopping centre, were badly damaged by flooding in 2007 at a cost of hundreds of millions of pounds.
Compared with city-centre offices, these would take less time for people to commute to and cost less for firms to buy or rent space in.
Content and information on all aspects of the game and players involved will be housed in a new 'Football Match Centre' area within the Sky Sports for iPad app, which is available at no extra cost to Sky Sports customers.
ENGADGET: Football fans score additional content in Sky Sports for iPad update
This happens mainly for accounting reasons: if the first call centre were to hand over all the information to the second one, it would bear the main cost of the call and make the second look more efficient.
Centre-half Thomas Vermaelen has been a revelation since his move from Ajax last year but lapses have cost the team as their title push faded towards the end of the campaign.
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