About the Contributing Authors

Gary Cokins (Chapter 6) is an internationally recognized expert, speaker, and author in advanced cost management and performance management systems. He is a manager in performance management solutions with SAS Institute, Inc., a leading provider of business intelligence and analytical software headquartered in Cary, North Carolina. Gary received a BS degree in Industrial Engineering/Operations Research from Cornell University in 1971 and an MBA from Northwestern University's Kellogg School of Management in 1974. Gary began his career as a financial controller and operations manager for FMC Corporation and he has been a management consultant with Deloitte, KPMG Peat Marwick, and Electronic Data Systems (EDS).

Gary was the lead author of the acclaimed An ABC Manager's Primer sponsored by the Institute of Management Accountants (IMA). Gary's second book, Activity Based Cost Management: Making it Work, was judged by the Harvard Business School Press as "read this book first." Gary's third book, Activity Based Cost Management: An Executive's Guide, has ranked number one in sales volume of 151 similar books on BarnesandNoble.com. Gary has also written Activity Based Cost Management in Government. His latest book is Performance Management: Finding the Missing Pieces to Close the Intelligence Gap. Gary can be reached at .

Bill Flemming (Chapter 4) works in a thought leadership position for SAS's Organization Infrastructure Intelligence where ...

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