believe setting a budget from the bottom up is more beneficial because as you outline your budgetary needs you are able to expense items in your budget from the begining to the end . You build your budget as you would build your business, from step A to step Z. Building your budget top down would almost be like working backwards. If you use that backwards approach it might be easy to miss something in the budget. Going from the bottom up allows you to start from the smallest item in the budget and work your way to the largest items in the budget. When budgeting the little items are sometimes the things that can end up leading to budget over-runs. The key in anything you do is paying attention to the small details, making sure you account for those little things which will help you stick to your budget. Lets say that upper management set the budget for everyone below them without any input from the lower employees there might not be enough funds allocated for them to do an effective job, or for them to buy all the resources needed to the the job efficiently. Using the bottom-up approach allows everyone involved to have a say.
(my post was about choosing bottom up budgeting, as preferred method but this guys thinks differently. now i want 2-3 sentences to disagree with his post) thats his post above,