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Module 4: Discussion
They are using a combination of both top down and bottom up with the latter dominating the whole process. The program managers create program budgets that focus on costs. The finance team reviews, revises, and combines the budgets. The complete budget—including both expenditures and income—is presented to the director for approval.
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The incremental and Bottom up budgeting method was used by MHT, these method were choose because the senior management team decided that and therefore gave guidelines to the staff that were suppose to draft the budget.
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MHT use the incremental and bottom up budgeting method. The management team sets guidelines. Projects, departments, or business units draft budgets for their own part of the organization. The management team revises and combines the individual budgets into a single budget for the entire organization
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The use both bottom up and incremental budgeting methods. MHT involves the program staff in drafting their own program budgets as they give guidelines on the same during their initial meetings. They chose these methods so as to involve their team the process since they understand their program costs and for incremental method, they chose it because it is time
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MHT uses incremental budgeting and Bottom - up methods
This is because MHT keeps updating last years budget and it involves the Program staffs to draft the budget as the senior management sets the guidelines
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MHIT use incremental and bottom up budgeting.
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They use the incremental and bottom-top budgeting.
They chose this method because they would not have to start over with a whole new budget. They use the past year's budget, and modify what is needs to be modified. Moreover, they allow the program managers to work on the budget and add their input in it; then the top managers revise it before a final approval. This method saves them time, and is very efficient for a more realistic budget since program managers are involved. -
MHT uses an incremental budget mixing a bottom-up and a top-down method approach. This means that for their incremental budget, MHT uses for expenses a bottom-up budget process, while for estimating income they use a top-down approach.
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They use a combination of top down and bottom up method. They start with a meeting from top management to go over the steps of the budgeting process - top down, but also allow program managers meet with the finance manager to estimate expenditures - bottom up.
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They use the bottoms up method. The managers and directors facilitate guidelines and policies for the budget. It seems like this budget strategy works due to their timeline and individual projects.
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The MHT use the incremental and bottom up budgeting methods because they want a more realistic budget, more inclusive and at the same time save time in drafting it.
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They combine incremental and zero-based budget because get data from last years and enter new elements. But they use bottom-top method by which finance team prepare budget and submit it to Finance director for approval.
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MHT uses bottom-up method and incremental budgeting. Senior management team set guidelines and unit managers work together with finance manager to estimate cost. They choose these methods because they are running more than one projects and each managers know better in their areas. Moreover, some of their programs are existing for many years, so it will be easier to use incremental budgeting.
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MHT uses an incremental bottom-up budgeting process. It reflects an incremental budgeting method since the whole drafting of the budget is built on the previous budget. On the other hand, before starting to draft the budget, they go over the steps of the budgeting process and make sure that everyone understands which tasks need to be accomplished. The next step consists of individual program managers meeting with the finance manager to estimate expenditures while the last step has to do with the director approving the budget. The process clearly matches a bottom-up approach.
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Incremental Budget
Top to bottom approachIs chosen because they have been in operation for a long time and they already have the basic data needed for the budgeting
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Incremental Budget yes
But the method is Top Bottom
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Incremental Budget yes
But the method is Top Bottom -
Incremental Budget yes,
But the method is Top Bottom -
MHIT uses Bottom up and Zero based budgeting
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The MHE are using both top-down approach since the budget process started by the resolution of the top management and directives where given to finance and programm to commence the allocation of fund to various projects and a final review will be conducted by the management.
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Incremental and bottom up budgeting process is applied
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They are using incremental and bottom up budgeting method. The management team sets guidelines. Projects, departments, or business units draft budgets for their own part of the organization. The management team revise and combine the individual budgets into a single budget for the entire organization-MHT
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The MHT seems to be adapting a mixed model of both top down and bottom up approaches in drafting their budget plans. However, the bottom up seems to be more operational in the case. The program managers draft program budgets that mostly covers on costs. The finance team reviews, revises, and combines the budget draft. The complete budget—including both expenditures and income—is presented to the director for approval.
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The organization use the incremental and bottom up budgeting method. Individual manager creates budgets and meet with the finance team. The senior management team sets rules and have the final approval.
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They are using a combination of both top down and bottom up with the latter dominating the whole process. The program managers create program budgets that focus on costs. The finance team reviews, revises, and combines the budgets. The complete budget—including both expenditures and income—is presented to the director for approval
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They are using a combination of both top down and bottom up with the latter dominating the whole process. The program managers create program budgets that focus on costs. The finance team reviews, revises, and combines the budgets. The complete budget—including both expenditures and income—is presented to the director for approval.
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1 Reply
the incremental budgeting method and top-down approach for their preparing the budget because they start discussion from the top management level down to lower level staff
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I think it's quite clear that MHT uses a bottom-Up approach. This is so because program managers provide estimates, which is what a budget is about. Respondents to these questions are likely to think to it's an incremental budget because it stated that there is data for a possible cost of items in a new project. This simply gives information to shorten the time for budget preparation.
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MHT used the incremental budgeting with top bottom method. They continuing the similar programmes approach where the cost or projected expenditures very much similar to the current cost. Only for new expenditure they will get advise from subject expert and include the projection in to the budget.
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MHT uses both incremental and bottom-up budgeting whereby the management team gives the guidelines to the program managers who in turn develop their budgets while building on the previous year as they already have good data for estimate unit costs. Then the budget is submitted to the CFO for discussion and then to the Executive Director for approval.
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they used bottom up and incremental budget approach. they used both of this method because their project manager have been with them for several year, they will know the detail budget for every program activities. since, their program is not really different from year to year it is the right decision to use the incremental budget method.
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they are using top-down and bottom-up budgeting methods. they top-bottom helps them review the budgeting processes and delegate/share tasks while the bottom-top helps in the estimation costs and expenditure from the expert of each department with financial team.
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top down and bottom up
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MHT is using Incremental and Top-down budget methods. It is using these methods because it suits there style of working.
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The MHT use both the incremental and bottom-up budgeting methods. This is because Program managers prepare draft budget estimate for their departments ,including all the knowledge on input costs, etc and submit to finance team for reviews, realignment and approved by the director
Alternatively, they periodically refer to previous year's budgets to prepare new budgets -
MHT uses Incremental budgeting and bottom up method. Most of the programs have been running for several years so the Program managers are very familiar with the costs of the project. Then the finance team is responsible for estimating the expected income and how resources will be allocated. The CEO approves the final budget.
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MHT uses incremental and bottom up financial method. The staff will draft the budget first before it will be discussed and finalized for each department. The final budget then is brought up to the top management fot their approval.
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They use a little it of both but must have to say is more related to the the top-bottom one i guess is a good mix but I think we have to switch between each model every once in a while
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They are using combination of income and expenditure method. This is because, their program have been running for years which maintain some data for easy update of the budgeting for the other year.
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MHT use Zero based budgeting,because in the zero based budgeting is were all the expense program activity and staff members examine and be reconsidered for new budgeting cycle , when ever to be able to starting with previous years is budget,which it will be making revisions in Zero based budgeting,
MHT organization consider all it options for producing out comes,
In Zero based budget, is extremely valuable to come with real cost ,in it political and it financial will explore both the costs and it benefits for it approach.
When MHT deal with the zero based budgeting as it done it carefully,it see it massively improve for it organization of is ability of achieve its mission. -
MHT use Zero based budgeting,because in the zero based budgeting is were all the expense program activity and staff members examine and be reconsidered for new budgeting cycle , when ever to be able to starting with previous years is budget,which it will be making revisions in Zero based budgeting,
MHT organization consider all it options for producing out comes,
In Zero based budget, is extremely valuable to come with real cost ,in it political and it financial will explore both the costs and it benefits for it approach.
When MHT deal with the zero based budgeting as it done it carefully,it see it massively improve for it organization of is ability of achieve its mission. -
MHT chose a combination of Bottom up and Top down methods. This is most likely done to increase the accuracy and buy in.
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I believe the MHT is the predominant use of an income and expenditure with a top-down budgeting method. Their programs have existed for several years, gave some good data on unit costs like a training program that we run every year. Seems to be critical for the process the meet between the individual program managers meets with the finance manager to estimate expenditures. After that, program managers create program budgets based on costs, finance team revises, combines the budgets, figures out how much income to expect in the next year and how it will be distributed.
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I had a read near of your opinion. Even in the top-down method, there is a participation of the staff but the thing is type flow of initiatives and the level hierarchy.
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The MHT uses incremental budgeting and Bottom - up methods
This is because MHT keeps updating last years budget by adding new request and it involves the Program staffs to draft the budget as the senior management sets the guidelines and waiting for the final approval . -
They Use both the Top-bottom and Bottom -top methods. Whereby the topmost managers first plan the budget and disburse to lower managers. They also use Bottom - top method where a new personnel was involved to estimate a budget for the new tank. I think they use the top-bottom because the budget has been there and only needs a few changes and on the other hand, they use a bottom- top method because the talk installation was a new task that needed a budget on its own
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They are using the bottom top method of budgeting. The role of top management is only laying down the guidelines for the budgeting process. However, the program managers who have good data on unit costs, come up with the budget. They have chosen this method since most of their programs have been running for a long tine and the program managers are very knowledgeable on the same.
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MHT used the incremental and Bottom-up budgeting method because the senior management team decided that and therefore gave guidelines to the staff that were supposed to draft the budget, submit to the Finance team and the Finance team submits it to the top management for approval.
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on 3rd paragraph on the case study "Since so many of our programs have existed for several years, we have some good data on unit costs. " do not think This shows incremental budgeting process rather than zero budgeting. please can you explain more your insight?
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The incremental and Bottom up budgeting method was used by MHT. Senior management team gives guidelines to the staff when they draft the budget.
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They use incremental budgeting and bottom up strategy since program managers are the ones who create drafts and give the finance team for approval
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MHT uses a combination :
incremental budget, zero-based budgeting and bottom-up budgeting methods because they have good data on unit cost from the previous training program but due to seasonality they also consult technical expert for impute.
the program manager work on the program budgets that focus on cost and combines the budget ; hence the complete work is submitted to director /CEO for approval. -
MHT is using zero based budgeting process because it lists all activities and funds from scratch
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MHT used the increment budget with a mix of the top-bottom for the income estimations and bottom-up budget for the estimate expenditure .Senior management set guidelines and the individual program managers creates the program budget since they have detail information of the programs.The management team revises and combines the individual budgets into a single budget for the entire organization
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They are using both top down and bottom up budgeting methods.
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MHT has programs that have been running for several years, therefore program managers have a thorough understanding of what is required. MHT has adopted a bottom up method of budgeting where program managers develop drafts and are guided by the finance manager. In essence they are also using an incremental type of budgeting.
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both top- bottom and bottom -top
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Our budgeting year starts on April 1st and ends on March 31st. To ensure that we have a budget ready in time, our annual budgeting exercise starts in January.
We start with a meeting between the director, program managers, and the financial manager. We go over the steps of the budgeting process and make sure that everyone understands which tasks need to be accomplished.
Then, individual program managers meet with the finance manager to estimate expenditures. Since so many of our programs have existed for several years, we have some good data on unit costs. For example, we have a training program that we run every year. Every part of this training program has been estimated: salaries, travel, supplies, etc. If we need an estimate for a new expenditure, we find a subject matter expert to talk to. For example, last year we needed to talk to a technical expert who knew about water infrastructure projects to estimate the cost of a new water tank.
Based on these costs, program managers create program budgets that focus on costs. The finance team reviews, revises, and combines the budgets.
Separately, the finance team figures out how much income to expect in the next year and how it will be distributed. There are three sources of income that the finance team needs to sort:
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Donations from corporations, foundations, and other groups
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Funding from the government
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Income from their affiliated social enterprises, which run construction projects and provide microfinance services
Much of this income is restricted to individual projects. The finance team sorts out how it should be allocated.
Finally, the complete budget—including both expenditures and income—is presented to the director for approval. Once she approves the budget, it goes into effect.
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The budgeting method used by MHT is the bottom-up method along with incremental budgeting but with guidelines from the top. This method has been chosen because the programs have existed for several years and the senior executives in the organization have adequate knowledge of the related costs. Also, expert advise is used to get estimates for new items/program.
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The type of budget is incremental budget and uses bottom-up method for preparing the budget for their organization. Because the program managers are the ones who craft the draft and submit to finance department and top level management for review and approval.
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halloooo
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MHT use an incremental budgeting method as well as bottom-up method with guidance from the top management. MHT an incremental budgeting method simply since so many of their programs have existed for several years hence they have some good data on unit costs they can rely on in making budgeting cost estimates. They also use bottom-up method whereby they involve their program mangers ‘opinions in the budgeting process from the onset since this method increases the acceptability of the draft budgets and also leads to giving accurate estimates in the budget.
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Mahila Housing SEWA Trust (MHT) is an organization based in the state of Gujarat, India. Their mission is to organize and empower women in poor communities to improve their habitat. Through their grassroots programs in habitat development, climate change resilience, and participatory governance, MHT empowers women to exercise their rights and uplift living conditions for their families and neighbors.
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MHT used incremental budget and bottom up
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MHT used both incremental and Bottom-up budgeting methods. The incremental is used since they have previous data on cost of programs that they rely on and so it saves their time. The bottom-up budgeting method is used to allow departments to take part in the budgeting process. This method is used to ensure that the budget is accurate and acceptable by all.
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Every budgeting process should start with some version of the conversation above. Based on the budgeting method that your team has chosen to adopt, what needs to be done? Unless you are able to break down your process into a set of small tasks, you will not be able to begin your process.
To identify all of the tasks that need to be accomplished, it can be helpful to start by identifying large categories of work and then break them down into smaller pieces. For example, your organization will probably need to gather income estimates at some point. This is a category of work that includes a few smaller tasks:
Estimating income from sales
Identifying income from grants
Assigning a likelihood to each source of incomeHere are a few common tasks that most teams will complete. Read the list. Which of these tasks will your team include in your process?
Setting guidelines
Announcing processes to the team
Defining strategic goals
Defining financial goals
Setting guidelines for raises and hiring
Setting guidelines for expenditure increases
Creating templates and tools
Estimating incomeResearching donors
For earned-income from social enterprises, market-research
Contacting donors
Assigning probabilities to income sources
Estimating costsEstimating personnel costs
Estimating capital expenditures
Estimating cost increases for supplies
Estimating costs for new projects
Other tasksDrafting program budgets
Reviewing and providing feedback on program budgets
Revising program budgets
Combining program budgets into an organizational budget
Approving the budget
Sharing the budget
Your goal is to break the work down into pieces that are small and specific enough to be assigned to a specific person or team and completed on time. -
The organization uses combination of Bottom-up and Incremental budgeting methods. The management has given a financial guidelines for various departments to use in preparing their budgets, then the management revise and approve the draft as an approved budget.
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MHT is using a bottom up approach to budgeting with the direction on expenditure being over looked by the executive management. there budget process is also the incremental budget, since they outlined how they are used to certain parts of expenditure that have simply been reviewed. MHT probably used the bottom up approach because the executive management is aware that proper program estimates rest with the over seeing managers, therefore have only given expenditure guidelines. stakeholder influence have also been considered in the budgeting, as it seems there are many restricted funds to specific projects. finally the executive director approves the budget after reviews.
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MHT use the incremental and bottom up budgeting method.
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MHT use incremental budgeting and a combination of both top down and bottom up with the latter dominating the whole process.
Because, many of their programs have existed for several years, they have some good data on unit costs also. Separately, the finance team figures out how much income to expect in the next year and how it will be distributed. There are three sources of income that the finance team needs to sort. They choose these methods to save their team time, makes budgeting process easy for them to agree upon, reduce their risk, increase alignment, accuracy and other advantages. -
MHT combines the incramental budgeting approach with th bottom up approach. This is evident whereby by, they use their previous data on costs and prices to develop a new budget and also, program managers develop budgets that are later combined to make uo the whole organization's annual budget.
