GP METHOD - BETWEEN THEORY AND PRACTICE

Wherever manufacturing activities where services are provided and work, there are costs. In circumstances where resources are relatively limited, companies should try to achieve what is needed for business. Competition is becoming tougher and tougher after 1990 the economic environment has made it costly the decision error caused by the reduced amount of information on costs. The work aims to analyze the theoretical and practical calculation method Georges Perrin. It will consider on the one hand to analyze the importance of the right choice of costing methods in an economic entity, on the other hand highlight the advantages and disadvantages of the method and analyzed the situations in which is opportunity or its use.