Skip to main content
Live Webcast Replay

Progressive Management Accounting

Total Credits: 2 including 2 Accounting - Technical

Average Rating:
Accounting and Auditing |  ACPEN Industry Institute |  Industry
Gary Cokins, MBA, CPIM
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Critics have claimed that traditional managerial accounting is at best useless and at worst dysfunctional and misleading. Most line managers do not trust their management accounting data. 21st Century management accounting develops cost/unit metrics that are useful for budgeting, cost analysis and control. Activity-based costing (ABC) brings truly accurate fact-based costing visibility. ABC does not broadly allocate overhead, but traces costs by identifying cause-and-effect relationships. Such information can provide the ability to reveal true profit margins for products, service-lines, specific sales channels and customers.
The same information also helps reduce costs and improve productivity by reporting unit costs that you can use to monitor cost trends and benchmark against your competition. Removing the barriers caused by your current management accounting techniques can provide huge rewards.

Basic Course Information

Learning Objectives
  • Understand current best management accounting techniques

Major Subjects
  • A taxonomy of accounting: tax, financial, managerial
  • A spectrum of direct and indirect absorption costing
  • Fact-based Data with Activity Based Costing (ABC )
  • Why do we need advanced management accounting techniques, such as ABC?
  • How the ABC cost assignment network structure connects costs to products and sales channels
  • Learn to use ABC to manage product, service-line, channel, and customer profitability
  • Understand two views of costs: (1) process view versus (2) product view
  • Comparing ABC with time-driven ABC, resource consumption accounting (RCA), lean accounting, and other costing techniques
  • Operational Costing to Optimize Process Costs - How driver-based budgets and rolling financial forecasts lead to productivity improvement and cost reduction
  • Applying “Attributes” to assess ”value-added costs” and “costs of quality (COQ)”
  • The Shift in ROI’s Source from Tangible to Intangible Assets
  • Increasing the ROI from information – with Corporate Performance Management (CPM) as a Value-Multiplier
  • Accelerating the Rate of Adoption for Implementing and CPM
  • Understand the barriers that slow the adoption rate of CPM: technical, misperceptions, model design, and social / cultural
  • How to overcome behavioral resistance to change

Course Materials


Gary Cokins, MBA, CPIM's Profile

Gary Cokins, MBA, CPIM Related Seminars and Products

Gary Cokins is an internationally recognized expert, speaker, and author in performance improvement systems and advanced cost management.

Gary received a BS degree with honors (Tau Beta Pi; Alpha Pi Mu) in Industrial Engineering/Operations Research from Cornell University in 1971. He was a two year varsity football letterman. He received his MBA with honors (Beta Gamma Sigma) from Northwestern University’s Kellogg School of Management in 1974.

Gary began his career as a strategic planner with FMC Corporation and subsequently served as Financial Controller and Operations Manager with FMC’s Link-Belt division. In 1981 Gary began his management consulting career first with Deloitte Consulting. Next with KPMG, Gary was trained on activity-based costing (ABC) by Harvard Business School Professors Robert S. Kaplan and Robin Cooper. 


With KPMG working with Dr. David Norton, Gary was also involved with initial research that led to the development of the Balanced Scorecard. Prior to joining SAS, Gary headed the National Cost Management Consulting Services for Electronic Data Systems (EDS), now part of HP. In 1996 Gary joined ABC Technologies which was acquired in 2002 by SAS, a leading provider of enterprise performance management and business analytics software, headquartered in Cary, North Carolina. At SAS he was a principal consultant and retired in 2012.

Gary was the lead author of the acclaimed An ABC Manager’s Primer (ISBN 0-86641-220-4), sponsored by the Institute of Management Accountants (IMA). Gary’s second book, Activity Based Cost Management: Making it Work (ISBN 0-7863-0740-4), was judged by the Harvard Business School Press as “read this book first.” A reviewer for Gary’s third book, Activity Based Cost Management: An Executive’s Guide (ISBN 0-471-44328-X) said, Gary has the gift to take the concept that many view as complex and reduce it to its simplest terms.” This book was ranked number one in sales volume of 151 similar books on Gary has also written Activity Based Cost Management in Government (ISBN 1-056726-110-8). His five most recent books are Performance Management: Finding the Missing Pieces to Close the Intelligence Gap (ISBN 0-471-57690-5), Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics (ISBN 978-0-470-44998-1), Strategic Business Management: From Planning to Performance (ISBN 978-1-93735-081-9), Budgeting, Planning, and Forecasting in Uncertain Times (ISBN 978-1-94012-531-8), and Predictive Business Analytics (ISBN 978-1-118-17556-9).

Gary has participated and served on committees including: CAM-I, the Supply Chain Council, the International Federation of Accountants (IFAC), the Institute of Management Accountants, the AICPA, and the American Association of Accountants (AAA).

Gary serves on the board of advisers for organizations including an advisory board with Harvard Business School Professor, Robert S. Kaplan, for the International Monetary Fund (IMF).


Fri, Jul 26, 2024 - 12:00pm to 01:50pm EDT
Wed, Aug 07, 2024 - 02:00pm to 03:50pm EDT
Thu, Aug 15, 2024 - 04:00pm to 05:50pm EDT
Sat, Aug 24, 2024 - 10:00am to 11:50am EDT
Mon, Sep 09, 2024 - 10:00am to 11:50am EDT
Thu, Sep 19, 2024 - 06:00pm to 07:50pm EDT
Mon, Oct 07, 2024 - 02:00pm to 03:50pm EDT
Fri, Oct 25, 2024 - 04:00pm to 05:50pm EDT
Tue, Nov 12, 2024 - 06:00pm to 07:50pm EST
Mon, Nov 25, 2024 - 12:00pm to 01:50pm EST
Mon, Dec 02, 2024 - 02:00pm to 03:50pm EST
Wed, Dec 11, 2024 - 04:00pm to 05:50pm EST
Sat, Dec 14, 2024 - 10:00am to 11:50am EST
Wed, Dec 18, 2024 - 10:00am to 11:50am EST
Mon, Jan 13, 2025 - 11:00am to 12:50pm EST
Fri, Jan 24, 2025 - 01:00pm to 02:50pm EST
Thu, Feb 06, 2025 - 07:00pm to 08:50pm EST
Tue, Feb 18, 2025 - 11:00am to 12:50pm EST
Sat, Mar 08, 2025 - 10:00am to 11:50am EST
Thu, Mar 13, 2025 - 01:00pm to 02:50pm EDT
Wed, Mar 26, 2025 - 03:00pm to 04:50pm EDT
Thu, Apr 03, 2025 - 11:00am to 12:50pm EDT
Fri, Apr 18, 2025 - 01:00pm to 02:50pm EDT
Wed, May 14, 2025 - 03:00pm to 04:50pm EDT
Thu, May 29, 2025 - 11:00am to 12:50pm EDT
Tue, Jun 03, 2025 - 07:00pm to 08:50pm EDT
Fri, Jun 13, 2025 - 03:00pm to 04:50pm EDT
Sat, Jun 21, 2025 - 10:00am to 11:50am EDT
Thu, Jun 26, 2025 - 11:00am to 12:50pm EDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Course Developer Executive Education, Inc.
Designed For CFOs, Controllers, Cost Accountants engineers and other corporate financial professionals
Yellow Book No
Original Recording Date 11/10/2022
Date Added to Catalog 10/03/2022

Additional Information

Instructional Delivery Method Group Internet Based
Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.
Course Registration Requirements Online Registration

Promo Video



Overall:      4.7

Total Reviews: 47


Angela B - Fort Worth, Texas

"This was 2 hours very well spent.. I recommend this course to any CMA."

Michael T

"Great explanation!"

James E - Rosemount, Minnesota

"Great course and presenter!"

Neil D - Pensacola, Florida

"Instructor was passionate, knowledgeable and focused. He made a difficult subject very easy to follow."