Hi Joseph
Below may not answer your question completely -
Cost Minimization works to determine the most cost-effective solution based on the costs defined in the model. If Penalty costs for non-delivery is considered as non-profit. idea is to maximize the gorss profit. Please refer configuration for SCM Operator/ OPTIMIZE - "Use Penalty Cost" and "Minimize Non-Delivery Cost" settings defines the optimization mode in IBP.
This is from APO on Profit Maximization (but it may help get some clue) - { The total profit achieved by a plan is calculated according to the following formula: Total of all delivered location products, multiplied by the penalty costs for non-delivery that have been defined for these location products, minus all the costs defined in the optimizer cost profile (such as production costs, storage costs and transportation costs). }
Just my two cents on this topic
Hope this will help.
Thank you
Satish Waghmare