Practice, which makes target more achievable by underestimating revenues or overestimating cost is called

Practice, which makes target more achievable by underestimating revenues or overestimating cost is called 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.
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