image missing
Date: 2024-12-14 Page is: DBtxt003.php L0900-PL-Community-Development-x1
THE PLACE PERSPECTIVE
COMMUNITY CENTRIC SUSTAINABLE DEVELOPMENT
Measure Change in State and you Measure Progress
Beginning of Period STATE -- ACTIVITIES / FLOW -- End of Period STATE
.
Analysis of Activities
The analysis of activities may be interesting, but really is not very useful. The actual performance of the activities may be compared to the plan, but not much else.
Analysis of State
The analysis of state shows whether or not there has been progress of not. This is much more useful in relation to the progress of development, but is still limited.
The TVM approach starts with this basic framework which has its origins in the foundational structure of conventional financial accounting.

The enhanced management accountancy approach of TVM combines this foundational idea with the concept of the Triple Bottom Line that relates to the Profit and Loss Account (ACTIVITIES) and the concept of accounting for all the capitals that relates to the Balance Sheet (STATE).

From the early days of the industrial revolution financial wealth has been created by exploiting social capital (people/labor) and natural capital (natural resource depletion and environmental degradation). Until recently there has been an assumption that this exploitation was sustainable, but this view has now changed.
.
VALUE ADD WITHOUT DEVELOPMENT ASSISTANCE
Some communities are able to progress without development assistance. In the following case the totality of the activities are 'value adding' and the community improves.


In some communities the totality of all activities result in 'value destruction' and the state degrades. External assistance of some sort is needed.


VALUE ADD WITH DEVELOPMENT ASSISTANCE
Development assistance can generate impact both with the existing economic activities and incremental development activities.
However. if development assistance is badly designed, communities can be weakened.
SITE COUNT Amazing and shiny stats
Copyright © 2005-2021 Peter Burgess. All rights reserved. This material may only be used for limited low profit purposes: e.g. socio-enviro-economic performance analysis, education and training.