A bottom-up plan is one that puts together the requests and forecasts of lower and middle management without judgment by top-level executives. Bottom-up plans have a tendency to overstate achievable performance.

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A bottom-up plan indeed involves the aggregation of requests and forecasts from lower and middle management, but it typically involves judgment and adjustments by top-level executives to ensure alignment with overall strategic goals. The statement that bottom-up plans have a tendency to overstate achievable performance is a generalization and can vary depending on the organization's planning process and how effectively it is managed.

A Bottom-Up Plan Is One That Puts Together the Requests