Formation of a System of Indicators for Managing the Efficiency of Circular Economy in machine building Enterprises

The article explores the theoretical and methodological aspects of forming a system of indicators for managing the efficiency of a circular economy in machine building enterprises. It is substantiated that under conditions of increasing resource constraints, environmental challenges, and growing sustainable development requirements, circular approaches become an essential tool for enhancing the performance of industrial enterprises. The article emphasizes that the efficiency of implementing circular economy principles largely depends on the existence of a comprehensive, methodically balanced system of indicators capable of providing information support for managerial decisions at both strategic and operational levels. The study summarizes scientific approaches to assessing the efficiency of the circular economy and outlines the limitations of existing methodologies, which are caused by the fragmentary nature of indicators and insufficient consideration of the sector-specific characteristics of machine building. The principles for developing a system of indicators for assessing the efficiency of the circular economy at the enterprise level have been proposed, based on systematicity, integration, alignment with the product life-cycle, management orientation, and adaptability. A structural-logical model of the system of indicators for managing the circular economy performance in machine-building enterprises has been developed, reflecting the interconnections among strategic goals, resource provision, production processes, performance outcomes, and feedback mechanisms. The practical significance of the results lies in the possibility of using the proposed system of indicators and the structural-logical model as tools for comprehensive management of circular economy performance in machine-building enterprises. The proposed approaches can be used to monitor the efficiency of circular solutions, justify directions for production modernization, and enhance the sustainability of enterprise development in the long run.