The company I worked for actually have both Per Diem and acutal meal expesne types in Concur, but they are used in different expesne polices. In Germany, we use per diam and in US we use actual. I don't know which one is more cost efficient because we have never used them at the same time at the same area. But from administrator point of view, I like per diem better because it is simplier once it is set up, it is automatically calculated. We have to build some audit rules around actual meal expense and deal with the violations.