Why should a Tech Manager/Director have P&L responsibility?

I have been there, based on my previous experiences.

The gross profit margin is to be looked at when a project is planned, right from the RFP days.

 

The best results can be achieved by doing an optimal loading.

Hence as a Unit Head, the Director Software, will have a mandate to deliver the best in the P&L mode.

This is one of the topic stressed by PMI as Cost Management.