Up to 90 off textbooks at amazon canada plus free two day shipping for six months when you sign up for amazon prime for students. This white paper was extracted from gary cokins book activity based cost management in government second edition management concepts 2006 isbn 978 1 56726 181 3 gary cokins is a principal consultant with sas he is an internationally recognized expert speaker and author in advanced cost management and performance improvement systems gary received a bachelors degree with honors in . Book on the book activity based cost management in government author gary cokins describes the benefits of a multiple stage approach that more closely models the actual flow of costs through an organization activitybased cost management in government uploaded by alistair maclean activity based cost management is increasingly taking hold in activity based costing works is useful in two . This white paper explores the pressures for improved cost accounting in government misapprehensions and other sources of resistance against activity based cost management abc m and successful applications of this system in the public sector it proposes that abc m in government is an idea whose time has come if only because it makes sense about sas sas is the leader in analytics