A positive attitude is essential to a profitable organization. Attitudes that form the "culture" of a company are the foundation for the success of that company and for its long-term profitability.
Employees look to top management to see how they're supposed to "feel" about their company. If the top level managers demonstrate the proper attitudes, these attitudes will "infect" the employees, facilitating a positive overall attitude, and encouraging profits.
In order to develop a profit attitude among employees, make sure all people understand the importance of profits. Let employees know that profits entail benefits to the employees, and without profits, there is no business.