The dissertation presents a new solution to the scientific problem of managing the development of enterprises and organizations of the socio-cultural sphere of rural areas by substantiating the theoretical and methodological principles and providing practical recommendations for the use of strategic management of enterprises of socio-cultural sphere. and internal factors by: building a management system on the basis of controlling and implementation of tools and mechanisms of controlling in the management system; allocation of the center of system analysis and formation of the centers of responsibility on hierarchical, functional and problem-target signs; regulation of business processes and their formalization in normative-methodical documents by means of the program of cross-functional notation; constant innovative support and use of modern information and digital technologies in the process of management, implementation of creative and business processes, provision of
budgetary and commercial services; constant monitoring and evaluation of the effectiveness of the implemented process management and controlling, the system of conditions, factors and results of the development of the socio-cultural sphere of the rural area.
Methodical bases of formation of controlling at the enterprises and in establishments of sociocultural sphere through specification of its functions, advantages, orientation on standardization and regulation of their creative and business processes with a support on publicity of acceptance of administrative decisions are developed; introduction of comprehensive innovations in the activity, management and actual controlling; focus on development prospects. An improved classification of controlling according to the following features is proposed: planning
time, type of management, scope of activity (influence), scope of enterprise activity, coverage, management centers, methods of determining results, entrepreneurial activity.
The algorithm of introduction of the controlling department into the structure of enterprises and organizations of the socio-cultural sphere of rural areas on the basis of controlling has been improved, which envisages at the first stage the organization of a temporary center of system analysis as a functional unit, at the second stage - the organization of the financial-analytical center with the involvement of narrow specialists from different functional units (planning-financial, economic, marketing, etc.), at the third stage - the creation of the center of information technology and innovation responsible for business process management and regulation, marketing information support main and auxiliary activities, production technology and provision of various services and management.
In order to improve the comprehensive assessment of the effectiveness of process management of socio-cultural enterprises developed: integrated indicator for assessing the effectiveness of process management of socio-cultural enterprises in rural areas, which is calculated based on: factors of productivity, cost, efficiency and effectiveness of management in general and controlling in particular; factors
influencing the effectiveness of controlling.
Detailed methodological and practical recommendations for the introduction of innovations in the use of controlling in the management of cultural and artistic institutions at the level of communications through a network approach (intra- and extra-networks), Web-oriented management tools, quality standards and training with relevant competencies are formulated and substantiated.
