Heating/Piping/Air Conditioning Engineering, Feb. 2014, by Peter D'Antonio. (Free registration required to view full article.)
http://hpac.com/heating/retrocommissioning-industrial-facility

"Within large industrial corporations, facility maintenance often is viewed as no more than an operating expense. Many such organizations scoff at even a one-year payback for energy-saving projects, choosing instead to focus on the near-instantaneous returns offered by improvements in manufacturing efficiency. In northern Colorado, however, one manufacturer is working hard to change the way the economic benefits of energy efficiency are perceived and accounted for, recognizing facility energy-cost savings as a key contributor to the overall profitability of an organization."