Aspects of building a system for tactical planning of the development of circular business models in domestic enterprises

Abstract

Purpose. The article substantiates the theoretical and methodological foundations for building a system of tactical planning aimed at the development of circular business models in domestic enterprises under conditions of sustainable economic transformation. Methods. The study argues that the transition from a linear to a circular model requires not fragmented initiatives but a comprehensive and structurally integrated management framework. In this context, five key aspects of system formation are identified: strategic and regulatory alignment, resource and analytical support, organizational and managerial architecture, innovation and investment mechanisms, and partnership and market integration. Results. It is emphasized that the effectiveness of tactical planning depends on the integration of circular economy principles into corporate strategies and their operationalization through measurable performance indicators consistent with contemporary European policy guidelines, particularly those promoted by the European Commission. The article highlights the role of material flow analysis, life-cycle assessment, and digital monitoring tools as an analytical basis for informed managerial decision-making. Special attention is given to organizational transformation, cross-functional coordination, and the development of incentive systems that support circular initiatives. Furthermore, the importance of economically justified investments in eco-design, modernization, and innovative technologies is demonstrated as a prerequisite for long-term competitiveness. Conclusions.The proposed system provides a methodological platform for the phased implementation of circular business models and strengthens the strategic resilience of domestic enterprises in the context of European integration and global sustainability challenges.