processes on the enterprises of the socio–cultural sphere of the rural territories of Ukraine. The aim of the research is to analyze the management of enterprises in the socio–cultural sphere of the rural territories of Ukraine and the formation of proposals for their sustainable development based on effective management. Methods of research. The work uses general scientific and special methods: historical analysis, comparative analysis of trends; analysis and synthesis; analytical; system; statistical and economic analysis. Results of work. The article discusses approaches to the optimal management of enterprises in the socio–cultural sphere of rural areas of Ukraine. It was proposed to take into account the modern features of the development of rural areas in our country and to reorient the existing enterprises of the socio–cultural sphere to commercial enterprises adapted to global changes. The field of application of results. Social economy and national economy management, in the part of state systems and mechanisms of economic management at the level of regional development of rural territories of Ukraine. Conclusions. The leading factor of efficiency in the new conditions is the introduction of a controlling system that forms the organizational structure of the enterprises of the socio–cultural sphere of rural territories that is competitive and adapted to rapidly changing conditions.