Resource Provision for Crisis Management Measures in Local Communities: Accounting and Investment Aspects

In conditions of economic instability and crisis, the effective provision of resources to local communities becomes critical for their sustainable development. This article aims to examine the nature of resource provision and the types of resources available to local communities. It also proposes ways to enhance the efficiency of community resource provision by attracting investments and establishing an accounting system. The study takes a comprehensive approach to analysing the resource provision of local communities, taking into account accounting and investment aspects. Particular attention is given to the relationship between the resource accounting system and investment opportunities. It is hypothesised that implementing a community resource passport would increase the efficiency of resource provision and the investment attractiveness of local communities. A variety of general scientific and specific methods are employed, including a critical analysis of theoretical approaches and regulatory documents. Methods of analysis and synthesis were employed to combine different theoretical approaches to resource provision. System and structural analysis enabled the creation of a standardised local community resource passport template. The concept of community resource provision as a system comprising a resource base and a management mechanism for achieving sustainable development goals has been clarified. The classification of community resources according to twelve characteristics, including origin, structure, strategic significance, and economic areas of use, has been improved. A resource management mechanism consisting of planning, organisation, control, evaluation and optimisation of resource supply and distribution has been proposed. The structure of the community resource passport has been developed to systematise information on resource provision. It has been established that the effective organisation of the resource provision system is key to attracting investments. The implementation of analytical accounting of resources for operational control over their use has been proven to be necessary. The study's findings expand the theoretical principles of local community resource management and contribute to the development of conceptual anti-crisis management approaches at the local level. Local governments can implement the proposed community resource passport to improve the efficiency of resource management and attract investment. The recommendations for organising a resource accounting system will improve planning and control in communities.