FACTORS SUCH AS INITIAL CONDITIONS OF THE CREATION OF A CONTROLLING SYSTEM AT BAKERY COMPANIES
The baking industry is a strategically important industry for the state. In low profitability of production, insufficient renewal of production base of the baking enterprises we are seeking ways to modernize and improve efficiency. To solve these problems the authors propose the improvement of the system of business management based on the concept of controlling in which the factors influencing the development of the bakery industry, serve as the baseline for strategic planning and operational management. They define necessary conditions for a comprehensive update of the industry. The article presents the factors influencing the development of the bakery industry, classification of these factors and indicators characterizing them. It examines the interaction of external and internal factors, the necessity of considering the influence on the activity of the industry factors such as consumers. The peculiarities of the impact of the most important industry factors in their relationship. A comprehensive assessment and the effects of the factors considered in the implementation process of the controlling system will allow companies to control costs, evaluate risks, reveal the inner potential and to use available reserves