Abstract:
This study examined the effects of budgetary control on the performance of non-governmental organisations (NGOs) in Zimbabwe. The objectives were; to analyse the relationship between budgeting practices and financial performance of NGOs in Zimbabwe; to examine the importance of budget planning and preparation on the financial performance of NGOs and to investigate the impact of budget controlling on the financial performance of NGOs in Zimbabwe. Relevant literature was reviewed and guided by the aforementioned objectives. The study was guided by two theories that support budgetary control of firms namely the theory of budgeting and the budgetary control model. The study employed a mixed research approach whereby
questionnaires and interviews were used to collect quantitative and qualitative data respectively. The target population for this study were Plan International employees. Explanatory research design was adopted after a careful analysis of its advantages to the study. Various ethics were considered which include obtaining informed consent, no harm to participants and confidentiality. SPSS was used for data analysis to produce descriptive statistics. The major findings obtained in this study are that budgeting and budgetary control
are linked to performance in numerous ways, and the biggest link between budgetary control and performance is that it increases administrative and program efficiency, improves decision making, set the foundation for sound planning and helps in management and control of the organisation. Since the study concluded that budgeting and budgetary controls have a significant impact on performance, the study recommends the need for improved communication and transparency of budgetary information within the organization. Enhancing
the dissemination of budgetary information and promoting transparency will contribute to better stakeholder engagement and accountability. This will provide a framework for resource allocation, monitoring progress, and measuring performance
