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the ideal standards are those who are100 % level of efficiency.these are also called theoretical standards.
Cost Accounting Standards (popularly known as CAS) are a set of19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements.
Ideal standards are those based on the best or most favourable circumstances.
The choice of standard is critical to the standard costing technique. It directly influences the standard cost measurements employed within an organisation. The standard selected is a primary step in the standard costing technique and can be a source of contention as well. Selection of a standard is dependent on input from a range of stakeholders within the organisation.
