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Standards are set using either an authoritative process or a participative process. Standards based on historical costs plus an expected price increase may be a starting point for discussion using either process, but there is no absolute standard that should be used in this situation.
Standards are set using either an authoritative process or a participative process. Standards based on anticipated costs may be a starting point for discussion using either process, but there is no absolute standard that should be used in this situation. Setting a standard in order to keep pressure on an employee or group of employees is not a participative process. Furthermore, pressure to obtain the lowest price may encourage the purchase of excess inventory, which creates increased inventory carrying costs.
Discussions between relevant managers to determine the exact quantities required and the timing of those purchases will help determine what price level would be most appropriate for the standard. This is the participative method of standard setting, and it is more likely to be supported by the employees than an authoritative method of standard setting.
Standards should never be set to result in favorable variances. To do that renders the standard setting process useless from the beginning. Standards need to be based on expected reality, considering all appropriate factors.