Zimbabwe Performance-Based Budgeting: Concepts and Success Factors

Abstract

Programme-based budgeting uses the budget as a tool for making public management more results focused. In its 2016 National Budget, the government of Zimbabwe stated that by 2018 all Ministries and departments should have implemented the Programme-Based Budgeting (PBB) System.

This paper discusses the PBB concepts at the levels of theory and practice. The intention is not only to highlight the major features of the concept but also to critically examine the relevance of the system from a holistic perspective. The paper further seeks to critically outline the key success factors that are essential for the effective and successful implementation of the PBB system.

Keywords: Programme-based budgeting, performance-based budgeting,  efficiency, Zimbabwe