Which statement best describes aggregated versus disaggregated budgeting and when to use each?

• A. Aggregated totals are used for high-level oversight and disaggregated budgeting is never necessary.
• B. Aggregated totals for high-level oversight; disaggregated budgeting is detailed by channel/activity and used based on decision needs.
• C. Aggregated budgeting should never be used; disaggregated budgeting is always preferred.
• D. Both methods are identical; use whichever is convenient.

Answer: (B)