Top-down Budgeting Methodology Top-down budgeting is described as "dominated by the top members of the executive and legislative branches." Decisions made by these leading players include issues such as program or departmental goals. Lower-ranking decisions are heavily constrained by these top-down decisions. Top-down budgeting may seek to prevent undesirable proposals” (Williams & Calabrese, 2011). Top-down budgeting is widely used in government, but also in many organizations (Ljungham). Organizationally, top-down budget decision makers are senior managers or senior leaders who determine the budget for lower levels of the organization. As noted, the method generally goes beyond budgeting to include setting program and departmental goals and targets. In a government and an organization, there is little, if any; comments requested or taken into account when making budgetary decisions. This can cause operational and logistical constraints at lower levels of government or organization when plans are implemented. Top-down AdvantagesTop-down budgeting has advantages such as time efficiency, low utilization of staff and resources, taking into account political environments and a holistic organization. needs. Time efficiency is one of the advantages of top-down budgeting because the executive or legislative branches, or higher levels of management, make all the decisions. This allows middle and lower levels of management and staff to focus on their core tasks within an organization. This results in reduced costs and resource intensity, as involving staff in the budget process may require staff to conduct in-depth investigations and analyses. As top-down budgets are created by top decision-makers, budgets can be... middle of paper ...... at http://blogs.hbr.org/2012/02/a-new- era- for-global-leadershi/OMB Circular A-123 Implementation Guide. (nd). Implementation guide. Retrieved January 31, 2014 from http://www.whitehouse.gov/sites/default/files/ombLjungman, G. (nd). Top-Down Budgeting – An Instrument to Strengthen Budget Management* | ASIP Asociación Internacional de Presupuesto Público. Top-Down Budgeting – An Instrument to Strengthen Budget Management* | ASIP Asociación Internacional de Presupuesto Público. Retrieved January 19, 2014 from http://www.asip.org.ar/en/content/top-down-budgeting-instrument-strengthen-budget-management Kavanagh, SC (2011). Modern zero-based budgeting experiences and current perspectives. Chicago, IL: Government Finance Officers Association. Williams, D. and Calabrese, T. (2013). Towards a metatheory of budgeting. International economists , 1, 178-207.