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Methodological foundations of adapting program-target planning in the corporate management system on the example of high-tech enterprises

ISSUE 1, JANUARY 2026

Received: 12 November 2025

Accepted: 22 December 2025

Available online: 29 January 2026

Subject Heading: SUSTAINABLE DEVELOPMENT OF ECONOMY

JEL Classification: G31, О21

Pages: 152-162

https://doi.org/10.24891/llwywo

Leonid V. MIKHAILENKO Samara State University of Economics (SSEU), Samara, Russian Federation
liloandstitch@mail.ru

https://orcid.org/0009-0000-9559-0944

Subject. This article discusses the implementation of program-targeted planning in high-tech industry enterprises.
Objectives. The article aims to justify the methodological principles of adapting program-targeted planning to the high-tech industry enterprises activities specifics and develop tools aimed at overcoming the limitations of its application at the micro level.
Methods. For the study, I used systems and comparative analyses, and the method of structural modeling.
Results. The article develops an integrative model of program-targeted planning at the enterprise level and a set of tools for each stage. Their application allows compensating for the key limitations of program-targeted planning, increasing the transparency and effectiveness of managerial decisions.
Conclusions. The proposed methodological toolkit contributes to enhancing the efficiency of using limited resources and strengthening the technological resilience of the enterprises development in high-tech industrial sectors.

Keywords: program-target planning, corporate governance, micro-level, high-tech enterprises, resource constraints

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