Tactical planning experience in the system of circular business models of enterprises

Abstract

Introduction. In modern economic conditions, which are characterized by the exacerbation of socio-economic and environmental problems and an increase in the level of social responsibility of business, it is important to ensure careful handling of resources, their repeated consumption, innovative approaches to production and enterprise management, etc. This corresponds to the concept of the circular economy, embodied in the circular business models of enterprises. In the conditions of revitalization of the European integration processes, the problems of the formation and development of the circular economy in Ukraine are being actualized, which requires the study of the EU action plan for the circular economy in general and its individual directions in order to determine the level of its implementation according to various components of the course of circular business processes at domestic enterprises. Purpose. In accordance with the outlined problems, the article should study the domestic and foreign experience of tactical planning in the system of circular enterprises. Method (methodology). To achieve the goals, the article uses a theoretical generalization, an arithmetic and logical method of researching statistical data of the National Bank of Ukraine, the State Statistics Service of Ukraine, UkrINTEI, etc., as well as methods of analysis, synthesis, comparison, and systematization. Histograms and dot charts built in the MS Excel were chosen for graphical representation of the obtained results. This ensured the formation of conclusions of the research. Results. Based on the results of the analysis, the following conclusions were drawn in the article: in the studied period, a decrease in the level of waste is characteristic, which contributes to the establishment of an ecological balance, but is accompanied by the export of waste, which causes concern; a gap in the research is a comparison of the costs of environmental protection in EU countries and Ukraine, which did not publish such data during the period of the military invasion of the Russian Federation and martial law; comprehensive reforms and tactical plans of the circular economy of the EU are aimed at the emergence of new markets for goods and services and an increase in the level of employment, which has no resonance during the period of martial law in Ukraine; in 2023, a 5.3% increase in GDP is observed, which is associated with the volume of international aid, increased productivity, the development of alternative export routes and is not a consequence of the implementation of tactical measures of the circular economy; there is a significant potential to increase the innovative activity of enterprises, the development of cooperation between innovative enterprises and research institutions, the development of scientific and technological cooperation, entrepreneurship between Ukraine and the EU, which will contribute to the achievement of circular economy tactical plans.