The article presents the results of a study devoted to some substantiation of the relationship between the composition of resources and the resource potential of the service sector. Based on the study of a number of works devoted to the analysis of the resource potential of the service sector, the article concludes that the interpretation of the resource potential of the service sector is ambiguous, as well as the lack of uniform approaches to determining the structure of the resource potential of the service sector. The scientific article proposes the author’s interpretation of the term resource potential of the service sector, on the basis of which a new vision of the relationship between the composition of resources and the resource potential of the service sector is presented. The study concludes that the processes of formation of resources in the service sector, as well as the processes of building and using resource potential, are a rather complex multifaceted process that requires a systematic approach and accounting, and the presented diagram of the relationship between the composition of resources and the resource potential of the service sector will allow a more reasonable approach to assessing resource potential of the subject of the service sector, and can also serve as an auxiliary tool in the development of organizational development strategies
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