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 Universit 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:
Accounting, Business & Financial History,
Volume
14,
Issue
2
July
2004
, pages 151
- 181
Number of References: 121
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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.
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| Keywords: France; Georges Perrin; management innovation; cost calculation systems; diffusion; failure |
| view references (121) : view citations |

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