The object of research: the elaboration processes of strategic marketing plans of milk processing enterprises. The purpose of research: the development of theoretic-methodological and practical bases of improvement of processes of the strategic marketing planning, forming and realization of marketing strategies of enterprises of milk processing industry. Methods: system and structural, abstract and logical, analysis and synthesis, economical and statistical, monographic, SWOT-analysis, economical and mathematical, correlation analysis, cluster analysis. Theoretical and practical results: thesis of domestic and foreign economic science as to using of the strategic marketing planning is the theoretical and methodological basis of research. The practical importance of received results is that offering directions of improvement of the strategic marketing planning of development of milk processing enterprises taking into account their positions at the market. Research novelty: the methods of adaptation of milk processing enterprises according to changeable external business environment in a long-term prospect by development and realization of innovative strategic marketing plans, providing of adequacy of marketing plans of market situation on the basis of choice of alternatives are first developed. The are argued expedience of selection according to marketing criteria’s alike and excellent groups of goods by the economical and mathematical modeling, owing to that optimization of choice of perspective directions of activity of milk processing enterprises was provided. The method of realization of SWOT-analysis and estimation of market risks by clarification of list of threats and their quantitative estimation which allows to develop more argued of marketing strategic plans and timely them to correct possible for milk processing enterprises is improved. The theoretical bases of essence of the strategic marketing planning are specified as high-quality certain, but un fixed direction of enterprise development instead generally include, its achievement, marketing aims and influence on the realization of factors of external and internal marketing environment. Further development of methodical approaches and estimation of forming of strategic marketing plans which take into account discrete competition position of enterprise at the market acquired subsequent development, and also priorities of users is obtained; the methods of choice of optimum marketing strategy on the basis of estimation are the states and market segmentations providing to the enterprise the competitive edges in the conditions of difficult and dynamic external marketing environment. Degree of introduction: results of research are approved and used by the Main Administration of agro-industrial development of Lviv of region, company “Zhydachiv cheese factory”. Theoretical development of the research is used in the educational process of Lviv national university of veterinary medicine and biotechnologies named after S.Z.Gzytskyi. Efficiency: results of the research provide realization of strategic marketing plans and methods of the regulator influencing for steady development of milk processing enterprises, which are in limited positions of the flexible maneuvering and adaptation to the difficult and dynamic marketing situation that are argued commodity assortment, choice of optimum strategies, it will provide the proof competitive edges to the enterprises. Sphere, field of use: economic players in milk industry, Main Administration of agro-industrial development, educational process in universities.