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This is the type of budgeting that will have all the persons involved or who hold the budgets to be involved in the budget making process.
Most probably it will have employees who deal with different departments budgets being fully involved in overall budget development by providing there departmental budgets.
So infomation and data flows from the lower levels of employees to the main persons putting the overall budget together.
It is kind of budgeting used by the management when they need all the employees or all other division to be involve in the budgeting development or budgeting presses, also sometimes is called bottom up, and that mains the information goes up form lower levels to top levels,
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