Downloadable Articles

Articles by Gary Cokins

Management Accounting

International Federation of Accountants (
This 8 Levels “Costing Maturity Model” can be used to assess what Level an organization’s management accounting system is at. Most are Level 5 or below. 
Evaluating the Costing Journey: A Costing Levels Maturity Model

Institute of Management Accountants Statements on Management Accounting (IMA SMA) and articles:
This IMA SMA is the overview chapter from my “ABC/M – An Executive Guide” book. (Wiley)
Implementing Activity-Based Cost Management

IMA Strategic Finance, February 2015
Measuring and Managing Customer Profitability

IMA Strategic Finance, Dec 2013, Jan 2014
The Top 7 Trends in Management Accounting
The Top 7 Trends in Management Accounting - Part 2

IMA Strategic Finance; October 2015
Don’t Be Stuck in the Last Century

IMA Strategic Finance; November, 2014
Mining the Data to See the Future

Journal of Corporate Accounting and Finance (Wiley)
A Management Accounting Framework (and Taxonomy)

Enterprise & Corporate Performance Management (EPM/CPM) Methods

Operational Excellence Society, A 20 minute read about EPM/CPM
Analytics-based Enterprise and Corporate Performance Management (EPM/CPM) 

A 5 minute read about EPM/CPM’s six core components
Exceptional EPM / CPM Systems are an Exception

Business Analytics

Chapter 1 from my “Predictive Business Analytics” Book (Wiley)
Why Analytics Will Be the Next Competitive Edge 

Article on
Obstacle Course for Implementing Analytics

Budgeting & Rolling Financial Forecasts

Financial Executive Institute (
Repairing the Budgeting Process

FSN-Elite Blog
Why is the Annual Budgeting Process Broken?

Video on Rolling Financial Forecasts (7 minutes)
CFO ThoughtLeader  

Predictive Accounting Blog
The Shift to Predictive Accounting

Strategy Map, Balanced Scorecard & KPIs

Journal of Corporate Accounting and Finance (Wiley)
The Promises and Perils of the Balanced Scorecard
A Kite with a Broken String -- The Balanced Scorecard

Healthcare Financial Management Association

Measuring and Managing Patient Profitability (hospital management accounting)
Patient-Centric Costing and Profitability – Making It Work

Enterprise Risk Management (ERM)

American Institute of CPAs (
The Perils and Promises of Enterprise Risk Management

Miscellaneous Management Accounting Articles on:

•    Supply chain management
•    Quality management (cost of quality [COQ] )
•    Process management for productivity improvement
•    Target costing (for new product development)
•    Analytics for the CFO function
•    Lean Accounting versus Activity Based Costing

Council of Supply Chain Management Professionals (
Summary of The Handbook for Supply Chain Costing

American Society for Quality (
Measuring the Cost of Quality for Management

Journal of Cost Management (JCM)
Identifying and Measuring the Cost of Error and Waste

Journal of Cost Management (JCM)
Integrating ABC and Target Costing

International Institute for Analytics (IIA)
Trends and Visions of Analytics in the CFO and Accounting Function

Journal of Cost Management (JCM)
Lean Accounting and Activity-Based Costing (ABC) – A Choice or a Blend?