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Activity bottom top

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Listening: Top down and bottom up

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Below, we'll examine several examples. Budgeting In corporate budgeting, a top-down approach would start by setting spending limits at high levels of aggregation, such as total spending for the company as a whole, and possibly also total spending for each line item of expense in its accounting hierarchy. Meanwhile, a bottom-up method also is likely to be underway, with departments or reporting units preparing their own spending wish lists, broken out by line item of expense. More often than not, the latter method will produce higher spending targets than were envisaged under the former, and a reconciliation process will have to occur, to produce a company-wide budget in which all the parts equal the whole. Goal Setting This is often closely intertwined with budgeting. Executive management is bound to set top-down company-wide goals for revenues and other key metrics. In a parallel bottom-up process, departments and business units will offer their own plans and targets.
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Tell students to scan the text and underline all of the unfamiliar words. Put students into small groups of three to four students. Each student in the group should make a list of his or her own unfamiliar words and any other words that are unfamiliar to the group members.
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What Are They Anyway? A colleague of mine recently asked me to explain the difference between bottom-up and top-down reading strategies. I feel a need to add the interactive approach to reading to these descriptions, as well. Essentially, bottom-up, top-down, and interactive approaches to reading are the theoretical models used to describe how print is processed.
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