Ideal standards allow for no machine break-downs or work interruptions, and can be attained only by working at peak effort 100 percent of the time. Such standards:

• often discourage workers

• shouldn’t be used for decision making

Practical standards allow for “normal” down time, employee rest periods, and the like. Such standards:

• are felt to motivate employees, since the standards are “tight but attainable”

• are useful for decision purposes, since variances from standard will contain only “abnormal” elements