The correct answer is: B. target slack
Target slack is a practice that makes a target more achievable by underestimating revenues or overestimating costs. It is often used in budgeting and planning, as it can help to ensure that targets are met even if there are unexpected challenges or setbacks.
Cost slack is the amount of money that is built into a budget to cover unexpected costs. Revenue slack is the amount of revenue that is built into a budget to cover unexpected shortfalls in revenue. Budgetary slack is the amount of slack that is built into both costs and revenues in a budget.
Target slack is different from cost slack and revenue slack in that it is not specific to either costs or revenues. Instead, it is a general term that refers to any amount of slack that is built into a target to make it more achievable.
Target slack can be beneficial in some cases, as it can help to ensure that targets are met even in difficult circumstances. However, it can also be problematic, as it can lead to unrealistic targets and a lack of accountability.
Overall, target slack is a practice that can be both beneficial and problematic. It is important to carefully consider the potential benefits and risks of target slack before using it in budgeting or planning.