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 www.garycokins.com . Gary received a BS degree with honors in Industrial Engineering/Operations Research from Cornell University in 1971. He received his MBA from Northwestern University's Kellogg School of Management in 1974.Gary began his career as a strategic planner with FMC's Link-Belt Division and then served as Financial Controller and Operations Manager. In 1981 Gary began his management consulting career first with Deloitte Consulting. Then with KPMG (1988), he was trained on ABC by Harvard Business School Professors Robert S. Kaplan and Robin Cooper. In 1992 Gary headed the National Cost Management Consulting Services for Electronic Data Systems (EDS) now part of HP. 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 An ABC Manager's Primer sponsored by the Institute of Management Accountants (IMA). Gary's next five books are:* Activity Based Cost Management: Making it Work,* Activity Based Cost Management: An Executive's Guide * Activity Based Cost Management in Government * Performance Management: Finding the Missing Pieces to Close the Intelligence Gap * Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics * Strategic Business Management: From Planning to PerformanceMr. Cokins participates and serves on committees including: The AICPA, CAM-I, the American Association of Accountants (AAA), the International Federation of Accountants (IFAC), the Supply Chain Council, and the Institute of Management Accountants (IMA). Mr. Cokins serves on board of advisors and regularly posts articles for www.kpilibrary.com , www.smartdatacollective.com , http://bigfatfinanceblog.com/ , www.information-management.com , www.iianalytics.com , and www.informs.org . He serves with Professor Robert S. Kaplan on the International Monetary Fund's activity-based costing advisory panel. Mr. Cokins can be reached at gcokins@garycokins.com . His past SAS blogs are at http://blogs.sas.com/content/cokins .