Why is it more desirable to use an attainable standard (high but less than 100% efficiency) than an ideal standard (100% efficiency) for planning and control?

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Workers get dispirited if they can never achieve the standard

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Workers can easily achieve the attainable standard and therefore be motivated to work

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An attainable standard advocates that people should strive to be perfect

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An attainable standard will result in lower product costs

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Why is it more desirable to use an attainable standard (high but less than 100% ...

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