I was told once that the best place to work as a developer is a company where the software you write is what makes the company money, whether it be software production or software services like consulting. This is opposed to a company where the software you write is just to support some other part of the business that makes the money, like manufacturing or finance. I know there are always exceptions, but in general, are employees treated better if they are on the front lines of profit generation, as opposed to being just another cost center?

cost center (n.) - A cost center is part of an organization that does not produce direct profit and adds to the cost of running a company. Examples of cost centers include research and development departments, marketing departments, help desks and customer service/contact centers.