i) Just-In-Time (JIT):
In a JIT environment, standard costing may encourage behaviors that are contrary to the goals of JIT. The emphasis on standard cost variances might incentivize large production batches, while JIT focuses on reducing batch sizes and minimizing inventory. Standard costing also fails to accommodate the flexibility required in JIT processes, where production is based on immediate demand rather than pre-set standards.

ii) Total Quality Management (TQM):
In a TQM environment, standard costing’s focus on cost control may undermine the goals of quality improvement. TQM emphasizes continuous improvement and customer satisfaction, while standard costing sets fixed targets, potentially causing conflict with the flexible, improvement-oriented approach of TQM. Additionally, standard costing may prioritize cost-saving over quality enhancement, which is a key driver in TQM systems.