What Is a Disadvantage of the "Bottoms-Up" Approach to Budgeting

Multiple Choice

What is a disadvantage of the "bottoms-up" approach to budgeting?

A) Lower level management is not apt to know as much about their specific area as upper management who has a better view of the overall picture.
B) When lower management is part of the budgeting process they are less likely to "buy into it".
C) It is time consuming and therefore more costly.
D) It is more apt to be widely seen as unrealistic than is the case with a "top-down" approach.