Top-down budgeting is like driving with the top down. It starts with a broad, high-level view and can feel open and less constrained, much like a convertible. 🏎️ Both are quick to start, provide a sense of freedom, and are guided by a central authority (your leadership team or the driver). But that open-air approach can expose your business to unexpected risks, things that aren’t always visible from the top. A top-down budgeting approach begins at the executive level and flows down through the
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