Abstract: The article examines the theoretical and conceptual foundations of the entropic development of enterprises in the context of a transcendental economy. It is substantiated that the modern economic environment is characterized by a high level of uncertainty, digitalization, globalization processes, and increasing complexity of socioeconomic interactions, which necessitates a rethinking of traditional approaches to enterprise development management. It is determined that entropy should be considered not only as a manifestation of disorder and instability but also as a source of adaptation, self-organization, innovation, and evolutionary transformation of economic systems. The study systematizes scientific approaches to the interpretation of economic entropy and identifies its role in enterprise functioning within a transcendental economy. The SPECTRE principle (Spiral Progression of Entropy-Controlled Transformations for Resilient Evolution) is proposed, according to which enterprise development is viewed as a spiral process of successive transitions between states of order and chaos. It is demonstrated that the interaction of entropic and anti-entropic processes creates conditions for the emergence of new levels of adaptability, resilience, and competitiveness. A conceptual model of enterprise entropic development based on the principles of adaptability, resilience, antifragility, and self-organization is developed. The research proves that under the conditions of a transcendental economy, sustainable enterprise development requires a shift from the paradigm of entropy minimization to the paradigm of entropy management and the utilization of entropic processes as a source of strategic opportunities. Particular attention is paid to the integration of economic, social, environmental, and marketing factors that contribute to the formation of sustainable business ecosystems capable of effective functioning under conditions of uncertainty and continuous transformation.