it is difficult to select a type of standard (ideal, currently attainable, normal, etc.) which can help in cost control and achieve other managerial purposes. If standards are too low, they defeat the objective of standard costing and bring the operating efficiency down. If they are too high, they can create ill-will and encourage employees to beat the system by fair means or foul. There is also a dispute as to what level of standards should be used for external financial reporting, and internal management purposes