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

  • Yves Levant
  • Olivier de La Villarmois
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    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.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/0958520042000225754
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    Article provided by Taylor & Francis Journals in its journal Accounting History Review.

    Volume (Year): 14 (2004)
    Issue (Month): 2 ()
    Pages: 151-181

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    Handle: RePEc:taf:acbsfi:v:14:y:2004:i:2:p:151-181
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    1. Marc Nikitin, 2000. "The birth of modern public sector accounting in France and Britain," Working Papers 2000-1, Laboratoire Orléanais de Gestion - université d'Orléans.
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