In the company, companies set their goals for the future and also think of ways to get profits, and maintain the company to remain in existence. Goals made by companies can be put into quantitative form, which we often refer to as budget. With this budget as a benchmark, it can make the company determine what steps will be taken and also how much it costs and revenues, even profits that can be obtained in the future by predicting it. That way, the company can in detail plan goals and also imply them. Explain step-by-step budgeting based on bottom-up and top-down methods for Unilever companies and what are the management ways to assess the performance of the company and its employees if there is a COVID-19 situation like this! hint: budgeting method and flexible budget