Gary Cokins

Blogger, Business Finance

Gary Cokins is the founder and CEO of Analytics-Based Performance Management LLC at located in Cary, North Carolina. He is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems.

After earning an industrial engineering degree from Cornell University in 1971 and an MBA from Northwestern University's Kellogg School of Management, Cokins began his career as a financial controller and operations manager with FMC-LinkBelt Corp. For 15 years, he was a consultant at Deloitte, KPMG Peat Marwick, and Electronic Data Systems (EDS), where he headed EDS's Cost Management Consulting Services. He recently concluded a 16-year career with SAS, a leader in business analytics and enterprise performance management software.

He was the lead author of the acclaimed An ABC Manager's Primer (ISBN 0-86641-220-4), sponsored by the Institute of Management Accountants (IMA). His Activity-Based Cost Management: An Executive's Guide (ISBN 0-471-44328-X) recently ranked as the best-selling book of 151 titles on the topic. His other books include Activity-Based Cost Management: Making It Work (ISBN 0-7863-0740-4) and Activity-Based Cost Management in Government (ISBN 1-056726-110-8). His latest books are Performance Management: Finding the Missing Pieces to Close the Intelligence Gap (ISBN 0-471-57690-5) and Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics (ISBN 978-0-470-44998-1).

Cokins participates and serves on a number of committees, including the AICPA, CIMA, CAM-I, the International Federation of Accountants (IFAC), and the Institute of Management Accountants (IMA). He can be reached at

Posts by Gary Cokins

in Strategy Management Feb 13, 2015

Mining the Minds – Leverage the Workforce’s Knowledge

Business intelligence (BI) software tools are useful but not sufficient for potentially better decision making. New technologies are surfacing that....More
Photo by Andreas Rentz, Getty Images News
in Strategy Management Dec 02, 2014

Enterprise Performance Management (EPM) for Santa Claus Inc.

The Christmas operations for Santa Claus, his elves, and reindeer need to adopt 21st Century methods to improve service levels to children and....More
in Strategy Management May 01, 2014

Intelligent People but Stupid Choices – Try Using Analytics

Smart people can routinely make poor decisions. This is due in part to how our brains, inherited from thousands of years of evolution, are wired....More
in Strategy Management Apr 07, 2014

How are Retired Italian Men Like Us EPM-ers?

The adoption rate of business analytics and progressive enterprise and corporate performance management (EPM / CPM) methods is disappointingly slow....More
in Strategy Management Feb 11, 2014

A Passionate Appeal for Activity-Based Costing (ABC)

Old school accountants, and there appear to be many of them, are providing a disservice to the users in their organization. User need accuracy of the....More
in Strategy Management Jan 24, 2014

2014 Academy Awards and Analytics-based Performance Management

I always find the acceptance speeches at Hollywood’s Academy Awards to be inspirational. The ones I enjoy most are Oscar recipients who thank....More
in Strategy Management Jan 02, 2014

How is Corporate Performance Management (CPM) Similar to Football?

There are many similarities between a football team, both game-related and for individual players, and an organization implementing and applying....More
in Strategy Management Dec 12, 2013

Can Accountants Grow the Beans Too?

There is a difference between what management accountants report and what managers and employee teams want. This difference gap is being caused by a....More
in Strategy Management Nov 14, 2013

An Accountant's Coming of Age Story

Accountants are a strange breed. They love math and numbers. Many love the feeling of control. They start out young. Later in their career most....More
Gary Cokins
in Strategy Management Oct 13, 2013

Some Accountants are the Blind Leading the Blind

Do you want to read one more story of accountants behaving myopically? Here is one where the advice to an accountant is based on the misbehavior of....More