Top-Down Budgeting Methodology Top-down budgeting is described as “dominated by the highest members of the executive branch and the legislative branch. Decisions made by these high-level actors include issues such as goals for programs or departments. Lower level decisions are highly constrained by these top-down decisions. Top-down budgeting can try to prevent unwanted proposals” (Williams & Calabrese, 2011). Top-down budgeting is widely used in government, but also in many organizations (Ljungham). At the organizational level, top-down budget decision makers are top-level executives or senior leaders who determine the budget for lower levels of the organization. As stated, the method commonly goes beyond budgeting to include setting program and department goals and objectives. There is little, if any, in a government and an organization; inputs solicited or taken into account when budget decisions are made. This can lead to operational and logistical constraints at lower levels of government or organization as plans are implemented. 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 primary tasks within an organization. This results in less cost and resource intensity because involving staff in the budgeting process may require staff to complete in-depth investigations and analyses. Since 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. (n.d.). Implementation Guide. Retrieved January 31, 2014, from http://www.whitehouse.gov/sites/default/files/ombLjungman, G. (n.d.). Top-down budgeting: a tool to strengthen budget management* | ASIP International Association of Public Prosecution. Top-down budgeting: a tool to strengthen budget management* | ASIP International Association of Public Prosecution. Retrieved January 19, 2014, from http://www.asip.org.ar/en/content/top-down-budgeting-instrument-strengthen-budget-managementKavanagh, S.C. (2011). Modern zero-based budgeting experiences and current perspectives. Chicago, Illinois: Association of Government Financial Officials. Williams, D., & Calabrese, T. (2013). Towards a metatheory of budgeting. International Economists , 1, 178-207.