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The article analyzes the approaches to the interpretation of the concept of differentiation. The own interpretation of the concept of differentiation of development of branches as process of development of the enterprises on indicators of efficiency of use of actives, own capital, labor resources, efficiency of manufacture and possibility of creation of new kinds of production is offered. The components of the processing industry of the agro-industrial complex of Vinnytsia region are studied and the main ones are determined. The main factors influencing the development of differentiation of enterprises of the processing industry of the agricultural sector are analyzed. The analysis on the basic financial indicators of activity of the processing enterprises of agrarian sector of Vinnytsia region depending on the size of the organizations is carried out. Prospects for the privatization of distilleries in Ukraine are highlighted. The possibility of product differentiation at the enterprises of agro-industrial complex processing with orientation on creation of new productions is substantiated. The low level of management of distilleries was confirmed and the prospects of privatization of these organizations in accordance with the current legislation were outlined. It is determined that the main promising area of sectoral differentiation of the processing industry of the agro-industrial complex is the formation of sugar, meat processing, agricultural and alcohol industries on the basis of raw materials - production of biofuels (biogas, bioethanol). These studies show that the developed areas of differentiation of processing enterprises will avoid the practice of concealing profits at enterprises, increase revenues to the state budget from the alcohol industry; achieve growth in foreign investment. Improving the management of enterprises in the agro-industrial processing industry will contribute to the growth of the gross regional product and the profitability of production in the processing sectors of the agricultural sector. This will increase the energy independence of the region, reduce energy costs of distilleries, improve the environmental condition of water resources in the region, reduce greenhouse gas emissions and provide the livestock industry with protein feed.

DIFFERENTIATION OF DEVELOPMENT OF SUB-SECTOR OF PROCESSING INDUSTRY OF AGRICULTURAL SECTOR OF VINNITSA REGION