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 Sep 27, 2013

Analytics: Like a Mosquito in a Nudist Colony

Analytics are like a mosquito in a nudist colony. Why? Because there are so many opportunities! There is a problem, however, that not everyone thinks....More
Gary Cokins
in Strategy Management Jul 30, 2013

Are CPAs Joining the Dark Side?

CPAs have a reputation of being more reporters of history compared to being deep analysts and strategic advisors. Does that reputation continue to....More
in Strategy Management Jul 01, 2013

CFOs – Vanguards or Villains?

Many magazine articles proclaim that the CFO has expanded to a role of a strategic advisor. But does the evidence support this assertion? Many....More
in Strategy Management May 29, 2013

Movie Sequel – 'Accountant Pirates of the Caribbean'

Are accountants being unethical or just irresponsible when they misallocate costs to products, service-lines, channels, and customers? Are they not....More
in Strategy Management May 18, 2013

Analytics – Equip the Man, Not Man the Equipment

Analysts often presume that the users of the findings and results from their analytics-based studies will immediately understand and appreciate their....More
in Strategy Management Apr 01, 2013

Stupid Executives Should Be Fired!

April 1, 2013 A potential risk is lurking for opportunistic organizations losing sales. That is, there is a danger for companies that are making....More
in Strategy Management Mar 24, 2013

Exceptional EPM/CPM Systems are an Exception

Many organizations overrate the quality of their enterprise and corporate performance management (EPM/CPM) methods and supporting software systems as....More
in Strategy Management Mar 05, 2013

The US Government’s Sequester – Anything versus Everything

I tend to be an apolitical person. I try to be internally apolitical within organizations I am employed by as well as related to government politics....More
in Strategy Management Feb 19, 2013

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 the....More
in Strategy Management Jan 09, 2013

Cowboy Accountants – The Lawless Frontier

Can you imagine accountants as American cowboys of the Wild, Wild West in the 1800s? I can. And they can be dangerous. Yeehaw! Yippee-i-o-i-a! In....More