My Communities

I reckon the program managers create program budgets that focus on costs, and the finance team revises, and combines the budgets which includes both expenditures and income where is pressented to the director for aproval, so that they are using both, combining Top- Down, and Bottom - Up which is dominating the whole process.

The methods MHT used is Bottom-up. The management meet and decided to just adjust certain expenses and income.

The methods MHT used is Bottom-up. The management meet and decided to just adjust certain expenses and income.

The methods MHT used is Bottom-up. The management meet and decided to just adjust certain expenses and income.

The methods MHT used is Bottom-up. The management meet and decided to just adjust certain expenses and income.

They use incremental budget because last year they needed to talk to a technical expert who knew about water infrastructure project to estimate the cost of a new water tank. however, based on these cost, program manager create program budget that focus on cost for new expenditure .

Both method used by MHI company top down and bottom up because in some situation it seem management set guideline program manager draft budget and some where they management draft budget and use incremental method focusing on pervious year budget and considering new expensese in coming year

They are using incremental and bottom up budget, They have chosen this particular method because they are using their previous budget to do the estimates .This method suite them well.

Try use incremental and bottom top budget system because since programs managers are already knowledgeable about their projects and they are only building on it the management just give their guidelines and wait for program managers to submit their draft before reconciling it.

Agreed to the comment

Agreed to the comment.good course

Top to bottom bugeting.

they are using the combination of both the incremental budgeting and the Bottom up budgeting method

They use the Incremental and the Bottom- up budgeting methods.
From the case study above, incremental method is used because many of their programs have existed for serveral years so they have good data already for these projects that can be modified and adapted most atimes.

Also they use Bottom - Up method because the the program managers are responsible for creating budget draft.

They use both incremental and top-down methods of budgeting.

MHT uses Incremental and Bottom up method of budgeting. MHT chose Incremental budget because most of their programs have existed for several years, we have some good data on unit costs. They chose Bottom up budgeting method because the director, program managers, and the financial manager go over the steps of the budgeting process and make sure that everyone understands which tasks need to be accomplished, then program managers create program budgets that focus on costs and finally the director approves the complete budget—including both expenditures and income.

I believe the combination of 2 methods can lead the decision to be more successful.

Zero based and bottom up budgeting used to improve the accurate of decision making.

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.

MHT uses both increamental and bottom up budgeting because they only work on improving and revising the budget of that particular Financial year and of course basing on the previous year and not working through the entire budget. Again the top team meet and sets up guidelines and give the program managers and chance to draft there budget since they understand most and later give to Finance team for review, revision and combines the budget basing on certain factors; later on the complete final budget is taken to the director for approval.

MHT used both incremental and bottom up method.
Firstly, it used incremental budgeting method because it has repetitive activities which historically can be modified such. Salaries, trainings etc.
Secondly, it used bottom up approach because program managers draft the budgets at beginning, then the finance team reviews, revises and combines lastly.

bottom-up and cash flow budget

1. bottom-up was chosen so as to help the get the more accurate estimate of the costs required the project by various estimating the costs to be spent by various activities and the departments of the program.
2. cash flow budgeting , while help them the make more accurate budget estimate based on the expected cash inflows from the donors, government and other key financiers of the program.

MHT is using incremental budgeting with a mixture of both top-down and bottom-up budgeting method. Although they start with a top-down structure to set up guidelines, they after let the program managers draft the budgets with a bottom up method. I believe is an interesting approach it gives accuracy and realistic figures to the budget for next year

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.

MHT is using incremental budgeting. The approach is bottom approach. The reason for the choice is that the programs are largely familiar having been in existence for more than a year. The bottom approach is utilized as the program managers are familiar with costs and the programs . The effect overall is time saving.

MHT uses an incremental budget in which both 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.

The budget methods used are incremental and bottom up. They give the information to the managers to confer with the financial officer to make a determination on the budget. Afterwards, it is given to the director for final approval. They also estimate the salaries and rely on an expert in the subject for new expenditures not originally in the budget.

Since the program managers create the initial budget drafts with guidance from the finance manager, this is an incremental and bottom-up approach. This method was chosen because they have a short time period to complete the budget.

Incremental and bottom up budgeting. The Senior Management gives guidelines to be followed to develop the budget and then program manager do the estimates for their specific budgets.

MHT use incremental and bottom up budget method the management team set the guide lines project department the business unit draft budget for their own part of the organization.the management team revises and combines the individual budget into asingie budget for the entire organization

MHT uses incremental, bottom-up budget method. though it may sound to be both methods but people may get it wrong, when they say they start with a meeting it should not be quoted as if it is top-down rather a conversation, as we learnt every thing starts with a conversation, in this context MHT uses incremental since they update their previous year budget also program managers work on the cost estimates and take to the finance manager to review-this is bottom up methods. they use that methods so that they don't consume a lot of their time for the program they have been running for years. when it comes to bottom up this is because program managers they know the cost estimates of their program activities better than the finance manager and the CEO.

Yes, I can build strong guideline and procedures for all staff is involve in budgeting process.

MHT is using incremental and bottom up budgeting methods. This is because their budgeting involves top management, individual project managers and everyone in the budgeting process is reminded about their tasks. Individual program mangers submit expected expenditures to the finance manager. for reviews. The budget is the approved by senior management. In the event that the organization has new projects it wants to pursue the costs are updated on an already existing budget. Certain expenses such as salaries, travel cost and supplies already have an estimated figure but if the more work force is employed the expenses are updated to the already existing budget.

top down and incremental beacuse they have static donors

This organization take 1year to draft the budget from 1st April to 31st March. Then the exercise of budgeting drafting start in January which take 3months before the real budgeting drafting start in 1st April.
They applied the Top-Down Budgeting since the meeting between director, program manager and finance team. The incremental budgeting is what this organization implemented where incremental budgeting assumes that the previous year’s budget is an accurate starting point for this year’s budget

They use the Bottom _up methods of budgeting
They chose the type of budgeting because they want to carry everyone along, because it is accurate and because it saves time .

I think they use bottom up and incremental budgeting methods.

Good one! To me they're using the top to bottom approach and as you rightly mentioned, the top bottom approach because at the end the director would've to append his signature for approval.

MHT is using top bottom approach in their budgeting since it involves top personnel from the onset in its budgetary arrangements and then later, incooperate the involvement of other junior personnel.

It's clear and obvious that they do consult experts when they want to know the cost/about new line items they want to include in their budget. So, they are also using incremental budgetary system wherein, nothing changes in their budget but new line items are incooperated.

The organization used an incremental budget with a down-up method to revise the budget. the methods were chosen because the organization have used them for many years and the methods have proven to be effective. the only adjustment the organization is to have an expert every time a new expenditure is planned. the expert helps the organization figure out the expenses attached to the new idea and the strategic fit.

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.

The budgeting method that MHT uses is the incremental budgeting method, based on a bottom-up budgeting strategy.
MHT has chosen this method of budgeting because the programme manager and each project team must prepare partial budgets which are combined with the finance director and submitted to the managing director for approval and validation.

Yes They are using a combination of both top down and bottom up . The program managers create program budgets that focus on costs. The finance team reviews, revises, and combines the budgets.

That's exactly what I'm thinking even now.

They used a combination of incremental and bottom-up budgeting method.
Management team simply meet to set guidelines of how things have to be done.
Program Managers meeting with finance manager means there's aot of tight control to ensure transparency and effective work.

Your reasoning is the same as how I looked at it

MHT is an organization which is structured to adopt incremental budgeting method and bottom up management strategy.
Incremental budgeting method helps to save time for the time, it's less risky and easy to agree on.
Bottom up management strategy gives opportunity for management team to interact and comes up with the most suitable budget for the organization.
It just sets guidelines and each unit can operate independently.
It gives freedom of work.

MHST is using combination of Top to bottom and Bottom to Top method with the program manager dominating the budgeting process after joint collaboration with the finance team on determining income sources and expense cost. And passing the budget draft to the director for approval

I believe MHT uses a bottom-top approach. They provide guidance to teams who draft their budgets and go back and forth with the finance manager for input. They also use an incremental budget and revise program expenditure where necessary. Finally, since MHT is in india their financial year starts on April 1 and ends March 31

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.

Their budgeting year starts on April 1st in order to be aligned with all the other organizations in India.
It is an incremental budget since it is based on former budgets, and a mostly top-down (most of the process is controlled by the management).

MHT is making use of the Incremental budgeting since many of their programs have existed for several years, and they have some good data on unit costs. if they need an estimate of a new expenditure they find an expert to estimate the cost and based on that the program manager create a program budget that focus on costs.

MHT is using incremental approach for the activities they perform on regular basis, but for new activities they start from zero so they are also applying zero based budgeting. Higher management issues guidelines while middle management i.e project managers will prepare budget for their projects in consultation with their teams, then finance team performs the consolidation process and then budget is presented for approval, so it is clearly bottom up approach, the work flows from lower management to higher management.

I would ask Francisa and paolo to submit alongwith the draft budget, narrative about how they have reached at the cost estimates so that i can judge whether the cost estimates are reasonable or not. Further I can take a sample and get quotations from venders to check the accuracy of the cost estimates.

MHT uses incremental budget method as it maintains its exitisting budget and only update it when they need to estimate a new expenditure.They also use the top-down budgeting process where the director, program manager and finance manager drafts the budget for the entire organization.

Bottom up and incremental. Well done!

MHT employs incremental budgeting and a mix of top-down and bottom-up approaches, with the latter dominating the entire process.
Because many of their programs have been around for a long time, they have a lot of data on unit costs.
They use these strategies to save time for their team, make the budgeting process easier for them to agree on, minimize risk and improve accuracy.

Incremental method using the bottom-up strategy

MHT are making use of both top down and bottom up in which the top down is 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.

MHT uses the incremental and top-down budgeting method. They chose this method because it saves the management team time, efficiency and is less risky.

i would develop a policy which will guide project coordinators visibly inform them how much is the company will to spend on certain programs

I agree!

في اليمن الميزانيه نهايه شهر 12 يتم جرد وتحديد الميزاني

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

MHT uses bottom-up and incremental budgeting methods

They are using a combination of top down and bottom up approach . As they have many programs and various departments , so they first prepare the draft budget and they departmental managers review it and then they give their feedback and ultimately the top management finalizes it

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.

MHT uses a bottom-up incremental budgeting method.
I think they have chosen this method because they already have many data from several prior years they can base their budget on, and they have more information on their workplan.

The MHT use the incremental budgeting method and bottom up budget due to program team draft budget for their area and finally management team revise each program budget and combine them into operating budget for entire organisation. And for incremental budget due to simply budget updated interm of income and expenditure.

They use incremental and Bottom up budgeting method because they would not start all over from zero budgeting by the way it would save time due to bottom up process , 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 then each section would on their own and the review for final approval.

I have learned a lot of this module as economist because it gives me more knowledge about budget process from beginning to the end.

I have learned a lot of this module as economist because it gives me more knowledge about budgtet process from begining to the end.

MHT uses bottom up and incremental budget approach. The project manager draft the budget for the project and together with finance manager go through the budget by using the already existed budget. They sent to director for approval once approved then implementation. The director provide the guidelines before budget preparation starts.

MHT uses bottom up and incremental budget approach. The project manager draft the budget for the project and together with finance manager go through the budget by using the already existed budget. They sent to director for approval once approved then implementation. The director provide the guidelines before budget preparation starts.

MHT uses bottom up and incremental budget approach. The project manager draft the budget for the project and together with finance manager go through the budget by using the already existed budget. They sent to director for approval once approved then implementation. The director provide the guidelines before budget preparation starts.

MHT uses incremental budgeting and bottom up budgeting to figure out how much they will spend on recurring program costs.

The budgeting method used is top- down approach, where the individual program managers meet with the finance manager to estimate expenditures and they come up with a draft but this is done after holding a discussion with the team on the different activities to be implemented on the different budget areas. This method is used because it is more convenient for the organization.

MHT is using an incremental and bottom up kind of budgeting.
I think they chose this type of budgeting because their line of program is a continuous one, so they don't need to start all over again, it will also save them time too and the bottom up is simply because the program managers are more conversant with the program cost because they implement it

Based on the reading I would conclude that the type of budget they have put in place is the incremental one, while using both top down and bottom up methods. As the financial team is in possession of the needed data on estimated income and expenditure they are involved in creating the budget costs. The top management set the guidelines and present the budget to the board for approval.

Top down model

MHT uses incremental and Bottom up budgeting method, 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.

MHT uses the Top to bottom budgeting method, where the Director, Program Managers, and Financial Manager prepare the steps of the budgeting process and make everyone understands the tasks need to be accomplished. then forward to the program managers makes sure all program staff draft their units costs then back to be reviewed and approved by the management team. They are using this method because it is time-saving it makes the decision making process centralized. It prevents program staff from spending a lot of time drafting budgets.

The incremental and Bottom up budgeting method was used by MHT. Senior management team gives guidelines to the staff when they draft the budget.

By reading I have noticed that HMT use bottom up and incremental budgeting methods

Firstly, the program leaders draft budgets for their areas before they are approved by the director and that makes it a bottom up method.
secondly, they have existed for some years and they became familiar with a lot of things, they know how things work, cost, and all that. In addition, they have programs that have existed for several years so they have good data on costs, they use the previous budgets as accurate starting point for the next which makes it an incremental budgeting method.

The MHT uses the top-down budgeting method with a lot of guidance on the bottom. The director and the finance manager including program managers after meeting, they set guidelines which the program managers follow whenever they are making draft budgets. After they are reviewed by the finance team, the budgets are sent to the director for approval. MHT might choose this method to control the budgeting process so that program budgets are not over budgeted. The inclusion of the program managers in the budgeting process is to allow easy buy in.

They are using incremental budgeting and complementing it with bottom up budgeting method.
They use incremental budgeting because it offers them the opportunity to have aaccess to previous year's per unit cost data which is essential for their estimations of expenses. Incremental budgeting offers them the opportunity or rather the space to make neccessary adjustments to both incomes and expenses for their new financial targets and expenses. Additionally, the involvement of program managers in the drafting of budgets helps them improve the accuracy of estimated program costs on the ground at implementation level.

MHT uses an incremental budgeting method that is top to bottom. I believe they use this method because their programs are relatively unchanged. Only little changes are needed from year to year pertains to programs and costs. I believe they also use the top down approach because it is not time consuming. They can use between January to March to have a fully functioning budget.

They are using the incremental and bottom up for sure, this seems to assist their organization to be more accurate when coming up with estimations for their budget

MHT uses the bottom up budgeting approach. This method works for them because they have implemented many programmes over the last several years and the programme staff have useful data on unit costs and can advice senior management accordingly. This ensure efficient and effective budgeting which everyone is informed about.

They use a Bottom-Up budget after meeting with the stakeholders. The Program Managers/Officers are responsible for deciding considering they have many running programs.

MHT uses Incremental budgeting method and bottom-up budgeting.

Everything is wonderful! The course justifies the hopes!

Everything is wonderful! The course justifies the hopes!

They are using both top-down and down-up methods. They use both to be able to finish in a shorter time. Also, they use incremental budgeting which will save them a lot of time.

They are using bottom up method because the management team set up the guidelines, so the lower level can work on their specific budget. Also they use incremental method since they are using a previous budget, which is less time consuming and easier to catch issues to fix.

They use both Incremental and bottom up approach with the support of Top Management.
This kind of approach really helps them as they have highly experienced Program Managers with experience, and they are executing similar projects. So they don't necessarily need to go with zero-based budget in this particular case.

MHT combined bottom-up budget and incremental budget because they want a more realistic budget, more inclusive and at the same time save time in drafting it.

this is a good summar of the process. i agree with you

Mahila Housing SEWA Trust (MT) uses a mix of top-down and bottom-up budgeting approach. Initially, the company's finance manager and chief accountant go over the entire budget process, thereafter, project managers with the finance manager to discuss expenditure estimates. Finally, the finance team reviews, revises, and combines the budgets prepared by the project managers into a consolidated budget and sends same to the Executive director for her approval and implementation forthwith.

The reason they chose the top-down directive was to save time, ensure efficiency and see to it that tough decisions are given the topmost priority by the management team. On the other hand, they added the bottom down approach to ensure they have a buy-in by members of staff, as the people who will be implementing programs are the same people who have the most detailed understanding of program income and costs.

MHT Uses both Top down and Bottom up budget methods to create their annual budgets.