A business tends to break its components down into different units or departments, and then (from a financial perspective) largely boils down those units into "how much money do you spend" and "how much money did you bring in as income." Software being a cost center means that the expected income of the unit is $0, and thus it shouldn't be judged on its operating profit. It doesn't mean that software doesn't have value, that investment in software doesn't bring greater rewards.
But it does mean that the value that software brings isn't directly attributable to investment in software (as far as the business can see). And being more invisible means that it tends to get the shaft somewhat on the business side of things, because the costs are still fully visible.
Yes. You either MAKE money or SPEND money (sorry for the caps).
Audit, Security, IT (internal infra people), cleaning personnel, SPEND money.
Sales, Product Development, MAKE money.
Once the "developers" can charge per-hour to the clients, then we love them because they BRING money. But those 'losers' that slow down the 'sales of new features' with their 'stupid' checks and controls and code-security-this and xss-that, are slowing down the sales, so they SPEND money and slow down the MAKING of money.
Now, in our minds, it is clear that those 'losers' who do the code check 'stuff' are making sure that whoever buys today, will come and buy again tomorrow. But as it has been discussed here, the CEOs need to show results THIS quarter, so fire 20% of the security 'losers' to reduce HR costs, hire 5 prompt engineers to pump out new features, and pray to your favourite god that things don't go boom :)
Meanwhile most CEOs have a golder parachute, so it is definitely worth the risk!
But it does mean that the value that software brings isn't directly attributable to investment in software (as far as the business can see). And being more invisible means that it tends to get the shaft somewhat on the business side of things, because the costs are still fully visible.