The theoretical bases of surplus value and economic value added formation are analyzed. The process of value-added formation by local communities is not sufficiently studied and isn’t included in the planning and provision of local communities development policy in Ukraine. There is summarized that people do not create any matter (substance) or energy in the process of the value added creation, but only provide a transformation of available forms of energy through the work to receive the energies with a higher level of utility. The benefit of local community is that a nature makes significant portion of energy transformation without human intervention. Therefore, local communities should ensure preservation and effective using of natural resources in the context of the sustainable development aims, and to use the ability to produce value added through natural processes, which reduce transaction costs significantly. Local communities can provide its activity without creating economic added value if they possess effective system and sufficient resource capability. Local communities are integrated in the economic system at the state level, become a subject of market economy (firstly through reallocation of resources by fiscal system) and therefore must ensure the formation of economic value added. The resource base for formation the added value and its capitalization into economic value added in the life of local communities is outlined; the primary sources of surplus value created by the Earth are specified. The state, community and individual roles in value added production and consumption process at the local community level in Ukraine are defined. There is proved that local community is a business entity that for ensuring its economic self-sufficiency and efficiency must not only produce value added, but also economic value added. A value added process by local community consists of: assessment of the local community energy balance (all forms of energy that can be involved in transformation); receiving outside energy resources (if it is necessary); work of transformation the existing forms of energy into its utility kinds; social manifestation of created objects (absolute surplus value); obtaining the value by created (potential of utility); market capitalization of value added and the establishing of economic value added. In the wellbeing of local communities the amount of produced value added is optimized because local communities have no enrichment interests. 

surplus value, economic value added, local community, stock of energy, development