what is the slack budget ?

a cushion of extra resources that can be used with options-based planning to adapt to unanticipated change, problems, or opportunities

SLACK BUDGET IS OFFER BUDGET LESS THAN WHAT HE CAN DO LIKE BUDGET I SELL10000 AND REALLY HE CAN SELL20000 SO ACUTALY SO HE WILL APEAR AT THE END THAT HE VERY VLEVER

"Slack Budget" means providing a cushion in a budget in order to avoid an unfavorable variance at the end of the budget year.
The budgetary slack might be achieved by entering budget expense amounts that are larger than expected and/or entering budget revenue amounts that are smaller than expected.

Cushion in a budget is called Slack Budget.
this will help to avoid an unfavorable variance at the end of the budget year.

The intentional allowance for extra expenditures in a future cash flow.
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.
Budgetary slack is when the people involved in creating a budget deliberately under-estimate the amount of revenue to be generated, or over-estimate the amount of expenses expected to be incurred during the budget period.
This allows them a much better chance of "making their numbers," which is particularly important for them if performance appraisals and bonuses are tied to the achievement of budgeted numbers.
Budgetary slack is most common when a company uses participative budgeting, since this form of budgeting involves the participation of a large number of employees, which gives more people a chance to introduce budgetary slack into the budget.

Budgetary slack is generally frowned upon by most accountants.
This strategy effectively prevents budgets from working properly.
It can even be unethical in some cases, such as when companies intentionally distort these figures in order to achieve certain accounting objectives

Budgetary slack is the deliberate under-estimation of budgeted revenue or over-estimation of budgeted expenses

Cushion in a budget is called Slack Budget.
this will help to avoid an unfavorable variance at the end of the budget year and always keep a favorale variance at the end of the budget year.

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)