what can I say back to reply to my peer to add to the conversation? This essentially means that department managers make budgets for their specific department, and submit them to the finance department, who reviews them and integrates them into the overall organizational budget; this organizational budget then has to be approved by executive management (Reiter & Song, 2018). I would go with this approach because Bayside is a large hospital and does most of their financial planning at the department level (in other words, department heads conduct most of the financial planning instead of senior management) (Reiter & Song, 2018). With organizations like this where each department's specific objectives, goals and budgets are used to create the overall organizational plan, a bottom-up approach makes more sense