TYPES OF CIRCULAR BUSINESS MODELS OF DOMESTIC ENTERPRISES AND ELEMENTS OF THE TACTICAL PLANNING SYSTEM FOR THEIR EFFICIENCY

Abstract

The article substantiates the conceptual foundations for the formation and efficiency enhancement of circular business models of domestic enterprises under conditions of structural economic transformation and wartime challenges. It identifies five most relevant types of circular business models for Ukrainian enterprises, taking into account sectoral specifics, resource constraints, financial capacity, and the need to strengthen economic resilience. The role of each model in improving resource efficiency, reducing production costs, extending product life cycles, developing secondary markets, and increasing overall financial and operational sustainability is determined. Special attention is paid to the managerial dimension of circular transformation. The paper argues that the selection and scaling of a particular circular business model depend not only on the type of economic activity and production scale, but also on the enterprise’s investment potential and strategic priorities. It is emphasized that companies may combine several circular models within an integrated development strategy, which requires a coherent and structured management approach. The author proposes a comprehensive system of tactical planning aimed at enhancing the effectiveness of circular business models. This system includes nine interrelated elements forming a logically consistent managerial framework, from analytical diagnostics and goal setting to performance monitoring and corrective mechanisms. The sequence and interdependence of these elements are substantiated as necessary conditions for ensuring adaptability, controllability, and measurable results of circular initiatives. It is proved that the implementation of the proposed system contributes to strengthening competitive advantages, improving financial stability, enhancing crisis resilience, and creating preconditions for the sustainable development of enterprises within the national circular economy paradigm.