Background
The origins of GPK are credited to Hans-Georg Plaut, an automotive engineer and Wolfgang Kilger, an academic, working towards the mutual goal of identifying and delivering a sustained methodology designed to correct and enhance cost accounting information. Plaut concentrated on the practical elements of GPK, while Kilger provided the academic discipline and GPK documentation that is still being published in cost accounting textbooks taught in German-speaking universities. The primary textbook on GPK is Flexible Plankostenrechnung und Deckungsbeitragsrechnung.
In 1946, Plaut founded an independent consulting business in Hannover, Germany which continued to grow employing more than 2,000 consultants. Plaut and Kilger focused on creating a cost accounting system that would cater to managers who are responsible for controlling costs, managing profits and providing information that would enable managers to make informed decisions.
Read more about this topic: Grenzplankostenrechnung
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