Through my consulting work with companies doing less than $10 million annually, as well as fresh start-ups, I've learned that one area often needs more attention: P&L management education. That’s what led me to write this article (or maybe more accurately, a lesson plan) on how I believe a P&L should be built, understood, and managed throughout an organization. Now, I know some CFOs may disagree with parts of my approach, and leaders running $50 million companies may look at