Which type of center assists other departments in generating profit but does not generate profit itself?

A cost center is the type of center that aids other departments in generating profit without generating profit itself. Its primary function is to manage and control costs, ensuring that resources are used efficiently within the organization. Cost centers typically involve departments such as human resources or facilities, which support the revenue-generating functions by providing necessary services but do not sell products or services directly.

By focusing on cost management and operational efficiency, cost centers enable other departments to focus on income generation, thus indirectly contributing to the overall profitability of the organization. This structure is essential for maintaining financial health, as it helps to ensure that costs are kept in check while supporting the operational needs of profit-generating units.

Other options like profit, capital, and investment centers imply a direct responsibility for generating income or managing assets invested to earn a return, which sets them apart from cost centers and their supporting roles.