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

Authors: Yves Levant ab; Olivier de La Villarmois ab
Affiliations:   a Associate Professor in the Universiteacute des Sciences et Technologies de Lille, GREMCO/CLAREE,
b Professor in the Lille Graduate School of Management, Euralille, France
DOI: 10.1080/0958520042000225754
Publication Frequency: 3 issues per year
Published in: journal Accounting, Business & Financial History, Volume 14, Issue 2 July 2004 , pages 151 - 181
Number of References: 121
Formats available: HTML (English) : PDF (English)
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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
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