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Budgetary slack can take one of two forms: It can either underestimate the amount of income or revenue that will come in over a given amount of time, or overestimate the expenses that are to be paid out over the same time period.
This strategy effectively prevents budgets from working properly.
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Budgetary slack is the process of making the target easy to achieve by under estimste the revenues and over estimate the expenses, i could avioded or mitigated by using the ZBB zero based budget.