GARY COKINS is a strategist for SAS, the world’s market leader in data management, business intelligence, and analytical software. He is an internationally recognizedexpert, speaker, and author on advanced cost management and performance improvement systems. Cokins has served on activity-based information committees with several organizations including: CAM-I, Institute of Management Accountants (IMA), American Production and Inventory Control Society (APICS), American Society for Quality (ASQ), Society of Manufacturing Engineers, American Institute of Certified Public Accountants (AICPA), Institute of Industrial Engineers, and Purchasing Management Association of Canada. He is the author of four previous books: An ABC Manager’s Primer, Activity-Based Cost Management: Making It Work, Activity-Based Cost Management: An Executive’s Guide (Wiley), and Activity-Based Cost Management in Government.