Explain and comment on the following paragraph from a recent publication:

A pseudo-profit center is one that is artificially carved out of an organization by management, such as making the maintenance department in a factory a profit center. The primary advantage of a pseudo-profit center is that it captures the motivational advantages of real profit centers. But an analysis of pseudo-profit centers shows that the transfer pricing techniques used to create them can cause motivational disadvantages that completely overshadow any perceived advantages. Frequently, pseudo-profit centers will motivate managers to act in a dysfunctional manner.