Yea, while some of us may well love Sony, the way they operate a company simply isn't the best when it comes to finances.
One area I think they need to generate more revenue is through Playstation Plus. By providing a service such as this as well as free online for the entirety of the PS3, Sony has sort of screwed themselves out of being able to charge just to play online as Microsoft does (I truly think they would lose a lot of business if they would do this, as well as a lot of people dropping Playstation Plus since they don't want to pay for both). That being the case, Sony needs to continue providing excellent content for Playstation Plus, as well as continue providing additional services to Playstation Plus customers only in order to attract more customers and (at least hopefully) make more money off of it.
As others have indicated, Sony also needs to stop acquiring game studios and potentially even sell off some of the studios that they have. Is it awesome to have exclusive titles for the Playstation 3? Sure it is, but a company cannot continue losing millions of dollars just to say they have certain exclusive titles.
It isn't just gaming that is an issue, however. Sony needs to provide TV's at a more competitive rate. Maybe their TV's are better than the competitors, but I know for sure I don't want to pay 50% more for a Sony TV.
Sony needs to provide computers at a more competitive rate. You won't hear me say Sony computers suck (because I truly do believe they are very reliable pieces of equipment), but once again, they are not sold at a particularly competitive rate in my opinion. Sony simply doesn't get even close to comparing in price when compared to a similar build HP, Dell, or Toshiba (Granted I don't think too highly of HP or Dell).
And for crying out loud, please don't release another console that costs considerably more to make than you sell it for. If this means cutting back some on the internal hardware, so be it. Nintendo sure doesn't seem to have any issues selling a console that has much less powerful guts inside of it.
Some of you guys may well not agree with what I have to say here, but the plain and simple truth is that Sony needs to change, or they are going to have some major issues in the near future.
Money can't buy happiness. Just video games, which make me happy.