which, be that as it may, isn't generally feasible practically speaking.

As such it is having a

minimal useful worth.

The standard which can be achieved under the most positive condition

conceivable.

(2) Expected or viable norms: Such principles are probably going not out of the ordinary or

used later on period. Such principles depend on anticipated

execution in the wake of considering unavoidable misfortunes

also, other inescapable slips from amazing effectiveness. So it is most by and large

utilized norm and is most appropriate for cost control.

This standard can be expected just as accomplished in future in a state of harmony with

the predetermined spending plan.

‐ I.C.M.A.