Zimbabwe Performance-Based Budgeting: Concepts and Success Factors
Tawanda Zinyama, Alfred G. Nhema

Programme-based budgeting uses the budget as a tool for making public management more resultsfocussed. Zimbabwe in its 2016 National Budget stated that by 2018 all Ministries and departments would have implemented the Programme-Based Budgeting (PBB) System. This paper discusses the PBB concepts in order to enhance the conceptualisation, comprehension and appreciation of the PBB. Also the key success factors that ensure effective and successful implementation of the PBB were outlined.

Full Text: PDF     DOI: 10.15640/ppar.v4n1a3