1. SMEU
  2. All Volumes and Issues
  3. Volume 5, Number 1, 2023
  4. Tactical planning methods: meaning and typology in the system of circular business models of enterprises

Tactical planning methods: meaning and typology in the system of circular business models of enterprises

SMEU.
2023;
Volume 5, Number 1
: pp. 60 - 68
https://doi.org/10.23939/smeu2023.01.060
Authors:
  1. O. O. Maslak
  2. M. V. Malyk
1
Lviv Polytechnic National University, Ukraine
2
Lviv Polytechnic National University, Ukraine

Purpose. The concept of circular economy (closed-loop economy) emerged as an alternative economic model designed to reduce the negative impact on the environment, solve the problem of resource scarcity, extend the life cycle of products and solve global problems of the world economy and international economic relations on this basis. Obtaining the benefits of implementing circular business models, which consist in increasing the income of the world economy, saving resources, and increasing the number of jobs, requires reasonable and rational planning at enterprises.

Design/methodology/approach. Methods of theoretical generalization, analysis and synthesis, expert evaluations, etc.

Findings. Considering the types (strategic and tactical) and planning stages of circular business processes, the place of tactical planning methods in the system of circular business models of enterprises is determined. The typology of tactical planning methods was developed by distinguishing two groups of methods (general and special) in the system of circular business models of enterprises. General methods include calculation and analytical methods, comparison methods, concrete historical method, balance and regulatory methods, network graphs, budgeting, Smart-planning and prioritization methods, a complex and systematic approach. The methods of economic-mathematical modelling, the method of scenarios, extrapolation, interpolation, combination of various methods and models are defined as special methods. Originality/value. The development of the classification of methods of tactical planning of circular business models ensures the organization of their types and optimization in the conditions of the use of appropriate closed-loop technologies; development of the theoretical foundations of the implementation of circular economy business models at enterprises

Practical implications. The recommended groups of methods should be applied to ensure the effectiveness of the implementation of circular business models of enterprises.

circular economy
business models
tactical planning
methods
classification
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