" We are witnessing a convergence among advanced management concepts and practices. Performance management is a means to pull it all together, to understand the strengths and limitations of each management practice and leverage it for competitive advantage. Cokins# book walks us through all this in a manner that makes something confusing much less so. " There is no one right answer for any situation. The answer lies in a balance of concepts and the integration of them. Performance Management is the glue that holds them all together. " This book helps the reader understand the breadth of PM. It#s not just about measuring!" ## John F. Morrow, CPA, AICPA Vice President, The New Finance "Gary Cokins has articulated the #411# of performance management. His combination of personal anecdotes with fundamental cost and performance management theories provides business leaders at all levels, in any industry or profession, a solid resource for practicing their work. "This book is not only an invaluable resource for those new to performance management but provides guidance, wisdom, support, and insight to all industry leaders and managers. Cokins has organized and simplified the many complex performance management theories, associated tools, and infrastructure for the reader. "Buy it, read it, and give it to your colleagues## then celebrate your successes!" ## Sue Swertfeger, Senior Manager, Owens & Minor