What is a disadvantage of the "bottoms-up" approach to budgeting? O Lower level management is not apt to know as much about their specific area as upper management who has a better view of the overall picture. When lower management is part of the budgeting process they are less likely to "buy into it" O It is time consuming and therefore more costly. O It is more apt to be widely seen as unrealistic than is the case with a "top-down" approach