If a budget program is to be successful. It must have the complete acceptance and support of the people who occupy key management positions. If lower or middle managers sense that top management is lukewarm about budgeting. Or if they sense that top management simply tolerates budgeting as a necessary evil. Then their own attitudes will reflect a similar lack of enthusiasm. Budgeting is hard work. And if top management is not enthusiastic about and committed to the budget program. Then it is unlikely that anyone else in the organization will be either