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The Practice of Managers Knowingly Including a Higher Amount of Expenditures

Question 95

Multiple Choice

The practice of managers knowingly including a higher amount of expenditures (or lower amount of revenue) in the budget than they actually believe will occur is called:


A) Goal congruency.
B) Resource capacity planning.
C) Participative budgeting.
D) Budgetary slack.
E) Kaizen budgeting.

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