As noted by Namifan, no. If I could find it, I was involved in another discussion a few weeks back where someone linked to a detailed article to show where the myth comes from and how it caught on in business thought. It's a horrible and destructive concept that we need to irradicate. The sooner the better. It depends. As I've said before, why does Ford make the GT40 or Chevy the Corvette? They don't make their money there. But, it contributes to the product lineup, pushes their technological development, and impacts their image. There is a *********LOT********* more going on with business than shows up on typical balance sheets. This profit maximization and only selling the most high-volume stuff is just insanely oversimplified business thinking (which ends up being bad and shortsighted thinking).