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
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | MA | Supporting | September 2026–June 2027 |
| ACCA | PM | Direct | September 2026–June 2027 |
| FIA | FMA | Supporting | September 2026–June 2027 |
