Features the use of tools of controlling system in the food industry

The article considers the peculiarities of using the instruments of controlling system in the enterprises of food industry. The article reveals the essence and economic maintenance of instruments controlling. Presents the analysis of break-even point, defines the maximum number of products to achieve the break-even enterprises of food industry. Describes controlling tool - budgeting as an objective basis for assessing the results of the food industry in general and its separate structural subdivisions. The essence of the fiscal budget and its use for forecasting future financial results is revealed.