From Feed and Grain Magazine - Do you know what areas of your business earn the most profit? Do some of your departments subsidize others? Are there some products and/or services that you offer strictly as a service to customers, and thus you do not count on them to be profitable? Finally . . . does it matter if you know the answer to these questions as long as your overall business is profitable? In this month’s column we will talk about the process of departmentalization — looking at your business by department or profit center.