Budgeted standard costs are often used to facilitate the construction of

production or personnel cost budgets.

Budgeted standard costs are mainly used to facilitate

the calculation of the breakeven in a budget and to facilitate simulations.

Budgeted standard costs are often used as control devices to facilitate

the measurement between objectives and achievements.

If they are budgeted downwards for personnel costs and production

budgets, standard costs budgeted downwards can be used to set ambitious targets

for managers.