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Live Webcast Replay

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

Dates


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 By moving beyond outdated accounting methods, organizations can unlock significant strategic and financial advantages.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

Speaker

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 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
Fri, Aug 07, 2026 - 12:00 PM to 2:00 PM CDT
Wed, Aug 19, 2026 - 9:00 AM to 11:00 AM CDT
Fri, Sep 11, 2026 - 1:00 PM to 3:00 PM CDT
Tue, Oct 06, 2026 - 12:00 PM to 2:00 PM CDT
Thu, Nov 05, 2026 - 10:00 AM to 12:00 PM CST
Mon, Nov 30, 2026 - 9:00 AM to 11:00 AM CST
Fri, Dec 18, 2026 - 11:00 AM to 1:00 PM CST
Wed, Dec 30, 2026 - 12:00 PM to 2:00 PM CST
Tue, Jan 05, 2027 - 10:00 AM to 12:00 PM CST
Mon, Feb 08, 2027 - 12:00 PM to 2:00 PM CST
Thu, Feb 25, 2027 - 9:00 AM to 11:00 AM CST
Thu, Mar 25, 2027 - 12:00 PM to 2:00 PM CDT
Fri, Apr 16, 2027 - 2:00 PM to 4:00 PM CDT
Tue, May 11, 2027 - 12:00 PM to 2:00 PM CDT
Thu, Jun 17, 2027 - 12:00 PM to 2:00 PM CDT
Wed, Jun 30, 2027 - 10:00 AM to 12:00 PM CDT

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 Oct. 2025
Date Added to Catalog 9/30/25

Additional Information

Instructional Delivery Method Group Internet Based
Complaint 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

 

Reviews

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Overall:      4.8

Total Reviews: 79

Comments

Christopher L

"A truly enjoyable experience where I learned more than average. Mr Cokins is incredible. I felt privileged to be learning from this man. I wish he was in our organization. There are multiple immediate takeaways that I can at least start pursuing for future applications. Very well done and appreciated "

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."