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The system of agricultural consumer cooperation is a dynamically changing system, which is transformed in time and space in the process of socio-economic development, so the assessment of state support for agricultural consumer cooperatives should be based on methodological approaches that allow to take into account the dynamics and statics in the quantitative and qualitative characteristics of the processes of development of agricultural consumer cooperation. The aim of the study is to develop tools to assess the effectiveness of state support for the activities of agricultural consumer cooperatives. It is revealed that to assess the effectiveness of budget allocations aimed at the development of agricultural consumer cooperation, a specially developed system of criteria reflecting the various aspects of the effectiveness of consumer cooperatives is necessary. To this end, the authors developed and proposed a methodological approach to assessing the effectiveness of state support for agricultural consumer cooperatives, based on the calculation of individual and group indices in two blocks: the effectiveness of agricultural consumer cooperatives and the effectiveness of the use of grant funds. The paper presents the approbation of the proposed methodological approach to assess the effectiveness of state support of agricultural consumer cooperatives. The approach developed by the authors to evaluate the effectiveness of state support in the field of the development of agricultural consumer cooperative allows to analyze the degree of achievement of results in the context of the use of budget allocations on the basis of the matrix approach. The advantages of the methodology developed by the authors are: objective assessment of the work of agricultural consumer cooperatives from the point of view of the socio-economic nature of cooperation; ability to compare the level of efficiency of state support for agricultural consumer cooperatives of a particular municipality, the region and the country as a whole; elimination of subjective factors in assessing the diverse characteristics of consumer cooperatives; use of official accounting (financial) statements of consumer cooperation organizations as a source of information.

METHODICAL APPROACH TO EVALUATING THE EFFECTIVENESS OF STATE SUPPORT IN THE FIELD OF DEVELOPMENT OF AGRICULTURAL CONSUMER COOPERATIVE