Line-item: It's a financial accountability.The purpose would be is the money being spent according to intention?it's too prevent misappropriation of funds.For a success, it would be a minimum amount of staff time and expertise is needed to create and track the budget.
Performance Budgeting: It's a program efficiency/effectiveness.The purpose is to measures of what is being accomplished.
Program Budgeting (PPBS): It's a program accountability.The purpose would be is the program achieving its goals and objectives?The focus is on program plans, goals and objectives and requires budgeting to a plan.However it requires the resources necessary to develop program plans,goals and objectives.
Zero-Based Budgeting (ZBB): It's a priority and appropriateness of what is and should be done