Финансово-экономические аспекты функционирования сельскохозяйственных кооперативов

The article is devoted to the study of financial and economic aspects of the cooperatives’ activities in the agricultural sector. The features of the pricing mechanism for the products of such agricultural enterprises are analyzed, taking into account types and the specifics of their activities. Particular attention is paid to preliminary prices, which are the basic component of the cooperative price for the products of farmers. The mechanism of calculating the cooperative payments, which allows the farmers to get a fair income, is also considered. Author pays attention on credit transactions that reflect the specifics of agricultural sphere and reflect the relationship between the cooperative and its members. The economic essence and methodology of calculating various payments, methods and principles for determining its volume, and importance for the functioning of the cooperative association are studied. The economic nature the results of the activities of such enterprises is revealed.