Ideal standard

Hello Sir.
Sir can you please tell me any benefit of Ideal standard.

One possible benefit of using Ideal standard, that i personally believe is that, it could be complementary to Total Quality Management.
As one of the 3 principles of TQM is Continuous Improvement, therefore an ideal standard would challenge the status-quo and would the encourage the managers to continuously improve and aim towards the ideal standard.

I remember B.P.P in it’s F2 study text has mentioned another benefit of Ideal standard which i couldn’t understood, I’d appreciate if you could explain the same as well.
“Variance from ideal standard are useful for management in pinpointing the areas where a close examination may result in large saving in order to maximize the efficiency and minimising wastage”

Thankyou in advance