Adhering strictly to the top-down budgeting method is the most effective way to minimize unrealistic budget estimates. The top-down budgeting method involves creating a budget by starting with the overall goals and objectives of the organization and then allocating resources accordingly. This approach ensures that budget estimates are based on realistic and achievable targets, rather than being inflated or unrealistic.

Explanation:

Top-Down Budgeting Method:
- The top-down budgeting method begins with the organization's strategic objectives and goals.
- The budget is then created by breaking down these objectives into specific activities and projects.
- Resources are allocated to each activity or project based on their importance and priority.
- This method ensures that the budget is aligned with the organization's overall goals and objectives, and that resources are allocated in a way that supports the achievement of these goals.

Minimizing Unrealistic Budget Estimates:
- Unrealistic budget estimates can lead to financial instability and hinder the successful implementation of projects.
- Adhering strictly to the top-down budgeting method helps minimize unrealistic budget estimates by ensuring that resources are allocated based on realistic targets and priorities.
- By starting with the organization's overall goals and objectives, the budgeting process becomes more focused and realistic.
- Resources are allocated in a way that supports the achievement of these goals, avoiding overestimation or underestimation of budget needs.
- This approach also allows for better coordination and alignment between different projects and activities, as they are all working towards the same strategic objectives.
- Additionally, the top-down budgeting method encourages accountability and transparency, as the budgeting process is based on clear goals and objectives that can be tracked and evaluated.

In summary, adhering strictly to the top-down budgeting method is the most effective way to minimize unrealistic budget estimates. This approach ensures that budget estimates are based on realistic targets and priorities, and allows for better coordination and alignment between different projects and activities.