Importance At the present stage of the budgetary system development, the questions of effective use of budgetary resources steadily assume high relevance. The concept of the result-oriented budgeting is demonstrated through various aspects, including time and motivational aspects, which are researched in the present article. Objectives The purpose of my article is to develop and prove the theoretical time and motivational aspects of the concept of the result-oriented budgeting. Methods On the basis of the general scientific methods of research (dialectic methods, comparison methods, generalization method, etc.), I have conducted the research of the types of the results in the system of budgeting, and also motives of behavior of various subjects of the budgetary activities. I propose the theoretical characteristics of the short-term, medium-term and long-term results within the concept of the result-oriented budgeting; substantiate the motives of behavior of various subjects of the budgetary process, and reasons of deviations of the actual results from the planned ones. I also provide recommendations on the result management and consideration of the motives of behavior of the subjects of budgetary activities. Results The results of the research may be used at federal, regional and municipal levels of the power (management) for the purpose of enhancing of the efficiency of activity in the conditions of the result-oriented budgeting. Conclusions and Relevance I came to a conclusion that the use of different types of results (especially, short-term and medium-term ones), and also the consideration of various motives of activity of subjects of the budgetary process within the formation and performance of budgets can have practical value while developing and implementing any decision in the field of formation and performance of budgets within the scope of the result approach.
Keywords: result-oriented budgeting, time aspect, motivation, budget, entity, process
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