Attainable standard
An attainable standard is a cost or efficiency benchmark set at a level that is demanding but achievable under efficient operation, allowing for normal machine downtime, expected scrap and the effects of the learning curve; it is the.
FrameworkStandard costing
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An ideal standard assumes perfect conditions — no downtime, no scrap — so almost every variance comes out adverse regardless of effort. An attainable standard instead builds in normal machine downtime and expected scrap, staying demanding but achievable, so an adverse variance genuinely signals a process problem worth investigating.
Check yourself
A production manager sets the direct-labour standard for a new assembly process. She excludes catastrophic equipment failures from the time allowance but includes scheduled maintenance downtime, minor breakdowns of the frequency experienced historically and a scrap allowance based on normal yield losses. The resulting standard is tighter than recent actual averages. Which type of standard has she set?