Wayne Simpson
Senior Fellow
Wayne K. Simpson founder is nationally recognized for his expertise in Activity Based Costing – Management. He was the former Activity Based Costing Coordinator for the City of Indianapolis.
In this position, he managed, organized, and facilitated Activity Based Costing & Management efforts city-wide. This included training of city employees on ABC principles and application and working with
Management and Union on using the ABC information to improve operations and prepare for managed competition.
A graduate of Purdue University, Mr. Simpson received his Bachelor of Science degree in Industrial Management and Accounting. He spent 13 years in the private sector, including 8 years with
Dow Chemical, and had been with the City of Indianapolis for the past 20 years where his last position was CFO of the Department of Parks and Recreation.
Mr. Simpson had been involved in the city of Indianapolis’ Activity-Based Costing and Management program since its beginning in 1992, which in addition became the foundation for the city’s Performance Budget also known as the ‘Popular Budget.’ Wayne has also trained and consulted for various federal, university, city, county, and state organizations on activity based costing, management and budgeting.
He has written articles and book reviews for periodicals such as The Government Accountants Journal and Government Finance Review. He is regularly sought out as a reference and acknowledged in publications such as Coopers and Lybrand’s Activity Based Management in Government and Activity Based Management for Service Industries, Government Entities and Non-profit Organizations by James Brimson and John Antos. He has also been quoted in periodicals and awarded special recognition describing the Indianapolis program and its use of Activity Based Costing such as American Productivity & Quality Center’s 1997 report Activity-Based Management II Best Practices for Dramatic Improvement. He has conducted over 60 seminars, workshops, and presentations to numerous groups including Executive Enterprises, Institute for International Research, The Conference Board, Performance Institute, and the Government Finance Officers Association on activity-based costing, management, performance budgeting, and alternative service delivery options.
Mr. Simpson belongs to the Government Financial Officers Association (GFOA) and has served on its Government Budgeting and Fiscal Policy Committee. He also has been involved in the Association of Governmental Accountants (AGA). He is a Certified Government Financial Manager (CGFM).
