Product design,because each division typically specializes in a product,can evaluate profit based on contribution to the entire organization.

Product Design

The process of conceptualizing and planning the creation of a new product, including its aesthetics, functionality, and usability.

Profit

The financial gain realized when the revenue generated from business activities exceeds the expenses, costs, and taxes involved in sustaining the activity.

Entire Organization

Refers to the whole institution or company, including all of its employees, structures, and functions.