©2019 by Center for Managerial Costing Quality.

About the

Center for Managerial Costing Quality

The Center for Managerial Costing Quality (CMCQ), affiliated with IMA (the Institute of Management Accountants), aspires to help management accountants and the broader business community recognize and understand the need, the benefits, and a path forward for improving cost information for internal decision support. To achieve this, the Center will:

  • Engage the accounting profession, including accounting educators, and the broader business environment by publishing articles, holding webinars, engaging via social media, making presentations, holding workshops, and developing professional and education content.

  • Establish managerial costing (cost information for internal decision support) as a specific function and discipline within the accounting profession with distinctly different principles and requirements from GAAP and external financial accounting.

At the Center for Managerial Costing Quality, we are inspired each day by the work we do, and feel a sense of accomplishment with each success story that comes from organizations that adopt better managerial costing practices.


CMCQ Advisory Board

The Center for Managerial Costing Quality is led by an Advisory Board that comprises leaders in the field from practice and academia.  Board members are committed to the development and propagation of improved costing information for use by internal decision makers (i.e., managerial costing) in organizations.

Gary Cokins

Principal, Analytics-Based Performance Management LLC

Doug Hicks

President, D.T. Hicks & Co.

Kip Krumwiede

Director of Research, IMA

Raef Lawson

Vice President, Research & Policy, IMA

Monte Swain

Deloitte Professor, Brigham Young University

Larry White

Executive Director, Resource Consumption Accounting Institute