Qualitative Analysis.

Qualitative analysis is a securities analysis discipline employed to evaluate a security by making observations about it, rather than using numerical measures. Qualitative analysts seek to understand the reasons behind movements in a security’s price, rather than simply focusing on the security’s price movements themselves. Some of the factors that qualitative analysts might look at … Read more

Budgetary Slack.

Budgetary slack is the amount by which a company’s actual performance falls short of its budgeted or planned performance. It is usually expressed as a percentage of budgeted or planned costs. Budgetary slack can arise for a number of reasons, including poor planning, unrealistic budgeting, and deliberate under-performance. In some cases, it may be used … Read more