1
حسابداری و مالی::
متغیر مجازی بودجه ای
Budgetary Slack
At times, subordinates may try to "play games" and build in budgetary slack.
Budgetary slack is the practice of underestimating budgeted revenues or overestimating budgeted costs to make budgeted targets easier to achieve.
Budgetary slack provides managers with a hedge against unexpected adverse circum- stances.
But budgetary slack also misleads top managers about the true profit potential of the company, which leads to inefficient resource planning and allocation and poor coor- dination of activities across different parts of the company.
واژگان شبکه مترجمین ایران