top down budget 和 bottom up budget 的差別在哪裡？如果不好說明，請提供一些例句。

Top Down Budget is when the manager(CEO) creates a budget for the whole organization while Bottom Up Budget is when a manager from a particular department creates a one for their particular department but they need approval from upper departments.

For instance the secretary of the owner of a company creates a budget for a project she needs approval from her boss but her boss can create one and does not need approval.