Top-down forecasting estimates revenue or performance by starting with macro-level data such as market size, category growth, or company-level targets. From there, numbers are broken down into regions, teams, or channels to determine expected performance.
In B2B marketing and sales, this method helps set strategic goals based on broader commercial ambitions. It’s often used during annual planning to determine where investment, headcount, or capacity should be allocated across the go-to-market engine.
Top-down forecasting works best when paired with bottom-up insight for accuracy. Combining both approaches provides a realistic yet ambitious view of what’s possible, balancing capacity with opportunity.
