Gary Cokins, PhD, is the Founder of the advisory firm Analytics-Based Performance Management, LLC. He is certified in Production and Inventory Management by the American Production and Inventory Control Society and is a sought-after speaker at conferences around the world. Terrance Pohlen, PhD, is Senior Associate Dean and Professor of Marketing, Logistics, and Operations Management at the University of North Texas. Thomas Klammer, PhD, is Regents Professor Emeritus of the University of North Texas, Denton. He is internationally recognized for his work in capital investment decision methods and cash flow reporting.