Explain how HR can be both a cost center and a profit center. Use data and examples to prove your theories.

Traditionally, HR has focused on the costs associated with each specific
task section, such as advertising or filling an open position. HR has
traditionally been considered the one department solely focused on how to
save money. Today, HR has reordered that focus and included the HR best
practices that generate profit through increased productivity and revenue.

Explain how HR can be both a cost center and a profit center. Use data and
examples to prove your theories.