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This is correct. It is the department manager who is best aware of day to day operations, local issues that affect the department, opportunities for efficiencies, and obstacles to success. These factors will assist in developing a budget that includes challenging and realistic goals that are accepted by the manager and the employees.
This statement is not correct. Technology can certainly cut down on the time required for budgeting, but it cannot replace discussion among and between various departments and levels of management. The budget is a consistent reminder of the importance of having each department work toward an individual goal in order to meet the overall corporate objectives.
This statement is not correct. Under the top down approach the budget will be developed specifically to achieve strategic organizational goals as that is the primary focus of senior management – overall organizational performance.
This statement is not correct. Budgets should always have some degree of flexibility. If forecasts are determined to be incorrect, then the budget committee should explore options to get the budget back on track in total, or to implement a contingency budget so that departments are still working with a realistically challenging goal in mind.