Georges Perrin and the GP cost calculation method: the story of a failure

Authors: Levant Y.; de La Villarmois O.

Source: Accounting, Business & Financial History, Volume 14, Number 2, July 2004 , pp. 151-181(31)

Publisher: Routledge, part of the Taylor & Francis Group

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Abstract:

After the Second World War, a number of costing methods were developed in France in response to the perceived limitations of Rimailho's 'homogeneous sections' method. The common feature of all these methods was the provision of a more thorough analysis of operations through the adoption of techniques which were simple to use. The GP method, developed by Georges Perrin, was the most successful but, despite its many advantages, its success was limited, due to deficiencies in Perrin's communication policy and his network of contacts.

Keywords: France; Georges Perrin; management innovation; cost calculation systems; diffusion; failure

Document Type: Research article

DOI: 10.1080/0958520042000225754

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