Gary Cokins

Gary Cokins is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. He is the founder of Analytics-Based Performance Management, an advisory firm located in Cary, North Carolina at . He received a B.S. with honors in industrial engineering/operations research from Cornell University and an MBA from Northwestern University’s Kellogg School of Management.

Gary began his career as a strategic planner at FMC’s Link-Belt Division and then served as financial controller and operations manager. In 1981 he began his management consulting career with Deloitte Consulting. With KPMG consulting in 1988 Gary was trained on ABC by Harvard Business School professors Robert S. Kaplan and Robin Cooper. From 1997 until recently Gary was in business development with SAS, a leading provider of enterprise performance management and business analytics and intelligence software.

Gary was the lead author of the acclaimed ABC Manager’s Primer, sponsored by the Institute of Management Accountants (IMA). Harvard Business School Press advised, “Read this book first,” regarding his second work, Activity-Based Cost Management: Making It Work. A reviewer for his third book, Activity-Based Cost Management: An Executive’s Guide, said that Gary has the gift to take a concept that many view as complex and reduce it to its simplest terms, and the book was ranked first among similar works in sales volume on

Gary participates in and serves on many committees, including CAM-I, The American Institute of CPAs (AICPA), the International Federation of Accountants (IFAC), and the Institute of Management Accountants (IMA). He is a member of the Journal of Cost Management Editorial Advisory Board. He also serves on the board of advisors and regularly posts articles for,,,, and He is on the International Monetary Fund’s activity-based costing advisory panel.

Mr. Cokins can be reached at  . His past SAS blogs are at .