Slack

Home » CMA Glossary Term » Cost Accounting » Slack

Slack, in accounting, refers to the excess capacity or resources that are not being utilized efficiently within a business. It often indicates potential inefficiencies or opportunities for optimization. Unlike the informal definition found in a “slack urban dictionary,” which might describe laziness or lack of effort, accounting slack focuses on resource management. Properly identifying and managing slack can enhance operational efficiency and financial performance.

CMA Prep Course

CMA Exam Academy is a proven, 16-week per part online coaching program to help you pass the CMA. The Academy’s comprehensive curriculum will help you pass the CMA exam and achieve your dreams of earning 6-figures per year, ascend to the executive ranks and earn the respect from your peers.