- Top-down budgeting. Managers prepare the budget and send it to subordinates.
- Bottom-up budgeting. Figures come from the lower levels and are adjusted and
coordinated as they move up the hierarchy.
- Zero-based budgeting. Managers develop each new budget by justifying the
projected allocation against its contribution to departmental or organizational goals.
- Flexible budgeting. Any budget exercise can incorporate flexible budgets, which set
“meet or beat” standards that can be compared to expenditures.
Titany answered the question on September 20, 2021 at 13:33
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