In general, analog process instruments use a standard range of voltage or current to represent their measurements.
The most common ranges are 0-10 Volts for a voltage-type analog signal, or 4-20 milliamperes for a current-loop type analog signal.
Because those signals do not directly represent the units of the property being measured by the process instrument, it is useful to convert the analog signal to engineering units that represent the property that the instrument is measuring.
An example would be a pressure sensor that measures hydraulic pressure between 0 and 5000 pounds per square inch and puts out a 0-10 volt analog signal.
0 PSI = 0 V
5000 PSI = 10 V
If the relationship between PSI and voltage is linear, you can use a very simple linear equation to relate the voltage to the measured property.
In some PLC-based systems there are built-in scaling features in the input modules that do this onboard. In others, there are purpose-built scaling instructions, and in still others you have to write the logic yourself.