Discussion related to standard cost and i mentioned that

Furthermore, standards may create unreasonable pressure on employees to comply with it. Management uses reasonable standards in planning because these standards are more realistic, allowing for machinery repairs and rest periods for workers. Any variances that result when practical criteria are used to indicate abnormal or unusual problems. On theother hand, A management rarely runs its operations under ideal conditions. Since planning under typical standards is unrealistic.

Q based on discussion submitted by me.

Q:You stated that standards maybe unreasonable, how are standards set?