For some time now, we have wanted to speak directly to the value of PLM as it relates to the profit and loss (P&L) conditions of a business.  So, to kick off this issue, Martin van der Roest probes the topic further by mapping the value of PLM directly to P&L.  We can play with benefit statements, KPIs and other metrics all we want, but there’s nothing quite like seeing the impact on the financials.  If we add anything to the conversation about the business of engineering, it’s the idea that P&L needs to be looped into the mix.