Which of the following is NOT considered an advantage of using standard costs?

Using standard costs has numerous benefits, which are highlighted in the other options. For instance, one of the advantages is that standards can simplify bookkeeping. By establishing standard costs for materials, labor, and overhead, businesses can streamline their bookkeeping processes. Instead of tracking actual costs that may vary significantly, standard costs provide a consistent baseline, allowing for easier financial reporting and analysis.

Additionally, standards serve as cost benchmarks that management can use to evaluate performance. By comparing actual costs to standard costs, organizations can assess efficiency and identify areas needing improvement. This benchmarking plays a critical role in helping businesses maintain control over their expenses.

Furthermore, standard costs are particularly useful for budgeting. They help organizations create realistic budgets based on expected costs, which can facilitate more effective planning and resource allocation.

In contrast, while the mention of unintended behavioral consequences is valid in discussions around standard costing, it does not constitute an advantage. Instead, it highlights a potential drawback, as setting standards may lead to negative behavior among employees, such as focusing solely on meeting standards rather than considering quality or overall company goals. Therefore, the correct answer indicates that unintended behavioral consequences are not an advantage of using standard costs.