For example, if every year you create a plan called New Product Launch which includes trade shows, you can create programs such as Trade show 1, Trade show 2, and so on, and assign funds to each program.

The Trade show 1 program may include a project called New Customer Acquisitions, and as such, you can allocate funds from Trade show 1 to make New Customer Acquisitions successful. Since the flow of funds is from the plan down to associated programs and projects, top-down planning is highly useful and easy.