Peter B. Turney, PhD

Peter B. Turney, PhD

Co-Founder, President and Chairman

Dr. Turney is the President, and Chairman of CT Global Solutions, Inc., a SAS partner specializing in the SAS for Finance solution suite. He has been an innovator and thought leader in the area of cost and profit analytics for over thirty years.

Dr. Turney founded CT Global Solutions and ABC Technologies (acquired by the SAS Institute in 2002) to provide the world’s first scalable commercial solutions for cost and profitability management. Today he brings a comprehensive finance solution to increase profitability, manage risk and address controllership and compliance.

Dr. Turney is a frequent presenter to management groups. He has published numerous works on management including the global best-selling book Common Cents. The second edition of Common Cents. was published by McGraw-Hill in June of 2005. Dr. Turney has written for the Harvard Business Review, Sloan Management Review, Financial Executive, Cost Management, and other leading journals. He is a graduate of Bristol University (BA) and the University of Minnesota (MS & PhD).

Peter is the author of Common Cents: How To Succeed with Activity-Based Costing and Activity-Based Management, available on Amazon. He has also published a paper, Deluxe Corporation: Analysis of Activity-Based Costing Data, which you can read here.


Manash R. Ray, PhD

Manash R. Ray, PhD

Co-Founder, CEO

Dr. Ray is the co-founder and Chief Executive Officer of CT Global
Solutions, Inc. He is responsible for executing the SAS for Finance initiative successfully to provide sustaining value to CT Global’s clients.

He has developed innovative solutions in finance for over twenty-five years. His areas of expertise include financial and analytic modeling for profit improvement, inventory optimization, cost management, pricing, and financial planning. In addition to operations, Dr. Ray is involved in creative solution design for a wide variety of applications.

Dr. Ray is a frequent presenter at professional conferences and has delivered many executive workshops and presentations. He is the author of a book on Quality Management, which documents current quality practices and provides case studies of Baldrige award winning companies. He has published many articles on finance and analytics in leading journals, including Management Science, Decision Sciences, Journal of Cost Management, and Internal Auditor. He was previously the co-editor of the Guide to Cost Management, the authoritative professional publication in the field.

Dr. Ray received a PhD. from the Pennsylvania State University in Business Administration with minors in Operations Research and Management Information Systems and an MBA from the Indian Institute of Management with concentrations in finance and operations research.