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a cushion of extra resources that can be used with options-based planning to adapt to unanticipated change, problems, or opportunities
Budgetary slack is the deliberate under-estimation of budgeted revenue or over-estimation of budgeted expenses
Slack is a component in budget which can be used for uncertain and unknown things say any sudden expense.
A slack budget in other terms may be identified as having unidentified expenditure line items or contingency items. Slack budgets, or budgets filled with contingencies, are generally not effective for cost control or effective business planning strategies.
Regarding the market setuation and the resetion .It's under estmate of revenue or over estmate to cost & expenses to achive the target ( Net Profit)