Although it is desirable to establish attainable goals, it is undesirable to plan lower goals than may be possible, this is known as:

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Planning lower goals than are possible is known as creating "budgetary slack." This practice can lead to a lack of motivation and underperformance, as employees may feel that the goals are easily attainable and not strive for higher levels of achievement. It is important to establish realistic and challenging goals in order to encourage high performance and progress.

Although It Is Desirable to Establish Attainable Goals, It Is