Progressive Management Accounting
Total Credits: 2 including 2 Accounting - Technical
- Average Rating:
- 79
- Categories:
- Accounting and Auditing | ACPEN Industry Institute | Industry
- Speaker:
- Gary Cokins, MBA, CPIM
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
Description
Traditional managerial accounting has often been criticized as ineffective, and in some cases even misleading, leaving many line managers skeptical of the information it provides. Modern management accounting addresses these shortcomings by developing precise cost-per-unit metrics that support budgeting, cost analysis, and performance control. Activity-Based Costing (ABC) enhances accuracy by tracing costs through cause-and-effect relationships rather than relying on broad overhead allocations. This fact-based approach delivers clear visibility into true profit margins across products, service lines, sales channels, and customers. In addition, ABC empowers organizations to reduce costs and improve productivity by reporting unit costs that track trends and benchmark performance against competitors. By moving beyond outdated accounting methods, organizations can unlock significant strategic and financial advantages.
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
Important CPE Credit Instructions_READ BEFORE WEBCAST UPDATED (0.43 MB) | Available after Purchase |
Speaker

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 BarnesandNoble.com. 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).
Dates
Mon, Jul 13, 2026 - 1:00 PM to 3:00 PM CDT
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Fri, Aug 07, 2026 - 12:00 PM to 2:00 PM CDT
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Wed, Aug 19, 2026 - 9:00 AM to 11:00 AM CDT
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Fri, Sep 11, 2026 - 1:00 PM to 3:00 PM CDT
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Tue, Oct 06, 2026 - 12:00 PM to 2:00 PM CDT
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Thu, Nov 05, 2026 - 10:00 AM to 12:00 PM CST
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Mon, Nov 30, 2026 - 9:00 AM to 11:00 AM CST
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Fri, Dec 18, 2026 - 11:00 AM to 1:00 PM CST
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Wed, Dec 30, 2026 - 12:00 PM to 2:00 PM CST
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Tue, Jan 05, 2027 - 10:00 AM to 12:00 PM CST
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Mon, Feb 08, 2027 - 12:00 PM to 2:00 PM CST
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Thu, Feb 25, 2027 - 9:00 AM to 11:00 AM CST
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Thu, Mar 25, 2027 - 12:00 PM to 2:00 PM CDT
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Fri, Apr 16, 2027 - 2:00 PM to 4:00 PM CDT
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Tue, May 11, 2027 - 12:00 PM to 2:00 PM CDT
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Thu, Jun 17, 2027 - 12:00 PM to 2:00 PM CDT
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Wed, Jun 30, 2027 - 10:00 AM to 12:00 PM CDT
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced 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 Oct. 2025
Date Added to Catalog 9/30/25
Additional Information
Instructional Delivery Method Group Internet BasedComplaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (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: www.nasbaregistry.org
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com 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
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