Gary Cokins
Founder, Analytics-Based Performance Management LLC

Gary Cokins is the founder of Analytics-Based Performance Management LLC, an advisory firm located in Cary, North Carolina. He is an internationally recognized expert, speaker, and author in advanced cost management and performance improvement systems. He received a BS 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 and in 1988 with KPMG Consulting. Gary was trained on ABC by Harvard Business School professors Robert S. Kaplan and Robin Cooper. More recently, Gary headed National Cost Management Consulting Services for Electronic Data Systems (EDS). From 1997 until 2012 Gary was in business development with SAS.

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 His two most recent books are on enterprise performance management.

Gary participates in and serves on many committees, including CAM-I, the American Institute of CPAS, the International Federation of Accountants (IFAC), and the Institute of Management Accountants. 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:

He is on the International Monetary Fund's activity-based costing advisory panel.
Gary can be contacted at

By This Author

Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics

By Gary Cokins 

This book provides an overview of the current trends in performance management. Unlike other books on the topic, this book, by performance management pioneer Gary Cokins, is not a dry recipe or "how-to" guide; it provides a detailed discussion of the relevant aspects of performance management.

Predictive Business Analytics: Forward-Looking Capabilities to Improve Business Performance

By Gary Cokins and Lawrence S. Maisel

CIO Best Practices: Enabling Strategic Value with Information Technology

By Gary Cokins 

Performance Management: Finding the Missing Pieces (to Close the Intelligence Gap)

By Gary Cokins 

Activity-Based Cost Management in Government, Second Edition

By Gary Cokins

*Out of print