Khayluk S. The controlling in the management system of the dairy sector enterprises.

Research object is controlling in the control of dairy industry of Ukraine enterprises system. Research purpose: development of theoretic-methodological positions and practical recommendations in relation to introduction and realization of controlling in the control of dairy enterprises activity system in the conditions of agroindustrial integration. Methods: monographic and comparative analysis, analysis of the systems, multidimensional analysis, expert estimations, imitation design. Theoretical and practical results: scientific positions and practical developments are formulated allow effectively inculcating controlling in the control of dairy industry enterprises system. Scientific novelty: first: theoretic-methodical approaches are offered to the estimation and analysis of internal and external economic environment of dairy enterprises which consist in the use of the system of indexes for determination of the integrated influencing of aggregate of crisis forming factors on the level of threats in the different spheres of activity of enterprises and form informative basis for development of effective administrative decisions in the conditions of application of controlling; it is improved: a mechanism of realization of controlling is on the enterprises of dairy industry, which will provide integrity and plenitude of his application, and by basic links him there is establishment of aims, creation of informative resource, planning, administrative account, control and adjusting, internal consulting and audit; purchased subsequent development: deepening of essence of concept of "controlling" as systems of information-analytical and methodical support of making administrative decisions in the field of management with the purpose of providing of the effective functioning of enterprise, forming, development and support of his competitive edges in a strategic prospect. Degree of introduction: the results of dissertation are inculcated in the economies of the Sumskoy area and Ukraine. Efficiency: will be instrumental in realization of controlling in the control of dairy enterprises activity system. Sphere, industry of the use: agroindustrial production of Ukraine.