Practice, which makes target more achievable by underestimating revenues or overestimating cost is called
A
cost slack
B
target slack
C
budgetary slack
D
revenue slack
Correct Answer: budgetary slack
Practice, which makes target more achievable by underestimating revenues or overestimating cost is called budgetary slack. Budgetary slack is the deliberate under-estimation of budgeted revenue or over-estimation of budgeted expenses.