“Helping organizations make better decisions through analytics, accountability, and performance management.”
Gary Cokins is an internationally recognized thought leader, author, and advisor who has dedicated more than four decades to advancing the disciplines of cost management, performance improvement, and business analytics. His career reflects a rare combination of deep technical expertise, strategic leadership, and global experience that has shaped the way organizations approach decision-making and enterprise performance management. With a steadfast belief that better information leads to better outcomes, Gary has spent his life’s work empowering executives and line managers to align strategy with action and foster a culture of accountability.
Born with a passion for problem-solving, Gary pursued a B.S. in Industrial Engineering and Operations Research at Cornell University, graduating in 1971 with Tau Beta Pi honors. His intellectual curiosity and drive for excellence led him to earn an MBA in Finance and Accounting from Northwestern University’s Kellogg School of Management in 1974, where he was inducted into the Beta Gamma Sigma honor society. These academic foundations laid the groundwork for a career defined by rigor, innovation, and the pursuit of clarity in organizational decision-making.
Gary began his professional journey at FMC Corporation, where he served in roles ranging from strategic planner at headquarters to division controller and operations manager. This early exposure to both the financial and operational sides of industry gave him a unique appreciation for how decisions are made on the ground and at the top. He learned firsthand the challenges that managers face when information is incomplete, misaligned, or overly focused on short-term results—an observation that would later fuel his mission to integrate analytics and strategy into enterprise-wide performance frameworks.
In 1981, Gary transitioned into management consulting, joining Deloitte Consulting before moving to KPMG Consulting and later Electronic Data Systems (EDS). Over fifteen years, he led major initiatives in strategic planning, productivity improvement, and cost management. At EDS, he headed their Global Cost Management Consulting Services, where he pioneered advanced approaches to activity-based cost management (ABC/M). During this time, Gary trained directly under Professor Robert S. Kaplan of Harvard Business School, one of the originators of activity-based costing. This mentorship marked a turning point in Gary’s career, cementing his role as a global authority in ABC and managerial accounting.
From 1997 to 2012, Gary served as a subject matter expert and business development leader at SAS, a world-renowned provider of enterprise performance management and analytics software. His role combined technical knowledge with client-facing strategy, positioning him as a bridge between software innovation and organizational transformation. Over sixteen years, he helped Fortune 500 companies, government agencies, and international organizations embrace the power of analytics to improve transparency, forecasting, and profitability. His work demonstrated that analytics, when paired with sound methodology, could transform not only finance departments but also entire business models.
As the founder and CEO of Analytics-Based Performance Management LLC, based in Cary, North Carolina, Gary has continued his mission of equipping organizations, consulting firms, and software vendors with the tools and frameworks to succeed in complex environments. His firm provides advisory services in areas ranging from customer profitability analysis and predictive accounting to strategy execution and balanced scorecards. For over a decade, he has guided leaders through the challenges of adoption and change, helping them overcome resistance and build lasting systems of accountability.
Gary is also a prolific author, having written or co-authored more than a dozen influential books, including Activity-Based Cost Management: An Executive’s Guide, Performance Management: Finding the Missing Pieces to Close the Intelligence Gap, Predictive Business Analytics, and Supply Chain Costing and Performance Management. His writings have become essential resources for executives, CFOs, and management accountants seeking to bridge the gap between strategy, operations, and analytics. His contributions extend beyond books to numerous articles, whitepapers, and professional blogs published through organizations such as TDWI, IIA, and INFORMS.
A dynamic speaker, Gary has delivered keynote addresses, workshops, and training sessions around the world, spanning more than sixty countries. His topics range from enterprise performance management and risk integration to customer profitability and the future of the accounting profession. His ability to make complex topics approachable and actionable has made him a sought-after voice for both industry conferences and academic forums. Audiences consistently note his clarity, depth of knowledge, and passion for helping organizations thrive in an age of data-driven decision-making.
Gary’s professional influence is matched by his commitment to service and leadership in the broader field of management accounting. He has served on advisory boards, including the International Monetary Fund’s ABC advisory board, and has been recognized with prestigious honors such as the CAM-I Robert A. Bonsack Award for Distinguished Contribution to Cost Management and the Institute of Management Accountants’ Distinguished Member Award. His involvement with organizations such as the AICPA, IMA, IFAC, and CIMA reflects his dedication to advancing the profession and mentoring future leaders.
Beyond his professional endeavors, Gary values lifelong learning, teamwork, and integrity. A devoted family man and avid baseball enthusiast, he brings the same spirit of discipline and analysis to his personal passions as he does to his professional work. He often notes that analytics is not about numbers alone but about enabling people to make smarter, more confident decisions that improve lives, businesses, and communities. He is also in the Cooperstown Baseball Hall of Fame for the oldest computer baseball game. This was a result of his 1970 Cornell University Operations Research course project.
Through a career spanning more than forty years, Gary Cokins has left an indelible mark on the fields of cost management, performance improvement, and analytics. His work continues to inspire executives, academics, and practitioners worldwide who strive to turn data into insight and strategy into sustainable results. With a rare blend of technical acumen, strategic vision, and human-centered leadership, Gary stands as a distinguished candidate for board service and a trusted advisor to organizations navigating the complexities of modern business.
Character:
Gary exemplifies integrity and humility in every stage of his career, balancing global recognition with an approachable, collaborative style. He is deeply committed to empowering people at all organizational levels, from executives to line managers, to succeed through knowledge and accountability. His values reflect a belief that leadership is best measured not by authority but by the positive change it creates in others.
Knowledge:
With over forty years of experience spanning industry, consulting, and software, Gary’s expertise in cost management, analytics, and performance improvement is unparalleled. He has authored influential books, trained under leading academics, and guided organizations across sixty countries, making him a trusted authority in his field. His knowledge is not only theoretical but grounded in practical applications that have delivered measurable value for companies and governments alike.
Strategic:
Gary’s career demonstrates a rare ability to connect long-term strategy with day-to-day execution, ensuring alignment between vision and results. He has pioneered frameworks that integrate risk, performance, and analytics into cohesive systems that endure beyond leadership changes. His strategic mindset enables organizations to not only survive but thrive in competitive and uncertain environments.
Communication:
As an acclaimed speaker and author, Gary has the gift of turning complexity into clarity, making advanced concepts accessible to diverse audiences. He engages stakeholders with compelling narratives, evidence-based insights, and practical takeaways that inspire confidence and action. His communication skills have established him as both a thought leader and a trusted mentor across industries.
