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Attainable standard

An attainable standard reflects efficient but realistic performance, allowing appropriate normal losses, rest or maintenance. It should challenge performance without assuming perfection. Its motivational effect depends on credibility, participation and whether managers control the factors involved. Review it when technology, input quality or operating conditions change rather than retaining it solely to maintain a favourable historical comparison.

Worked example

A material standard allows 2.1 kg for a good unit requiring 2 kg net material, reflecting a justified normal input loss under efficient operations.

Common mistake

Attainable does not mean a deliberately easy budget with hidden slack. An allowance should reflect evidence and the target’s purpose.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA MA Supporting September 2026–June 2027
ACCA PM Direct September 2026–June 2027
FIA FMA Supporting September 2026–June 2027