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Bottom-up sales management budgeting

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What are the key elements in bottom-up sales management budgeting?

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This explains the bottom-up sales management budgeting

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Budgeting is one of the tools of the management control.

A 'bottom-up' approach, starts with the detail of expected or desired sales and accumulates the budget from the detail A 'top-down' approach starts with senior management's expectations, goals, statistics, or needs in setting an overall, high level budget. The 'top-down' budget is then broken down into detail for company operating units.

This 'bottom-up' approach naturally has ...

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