The agro-industrial cluster working efficiency improving provides the combined managerial, organizational, technological, economic, financial and social practices optimization and research techniques (De Mendonqa Costa et al., 2017; Partiwi et al., 2014; Simonetti et al., 2017). The main generalized estimating indicator of the cluster efficiency can serve as an indicator calculated on the basis of an integral measure of economic and financial efficiency (Anokhina, Zinchuk & Petrovskaya, 2015; Mukhtarova & Yesbolganova, 2018; Sloniec et al., 2016). Its definition is based on a systematic and integrated approach and allows determining the main directions of such clusters activities to identify and implement the reserves for increasing the agro-industrial corporate structures efficiency (Golubev, 2017; Egea, Torrente & Aguilar, 2017; Putri et al., 2015).
The performance and efficiency of the cluster system industrial activity is measured by absolute and relative indicators (Fernandes & da Silva, 2017; Doronina et al., 2016; Simboli, Taddeo & Morgante, 2015). Its use allows appreciating realization of economic potential intensity of the subject in general. These indicators depend on many factors and vary greatly in different subjects of the complex. Its effective mechanisms are corrective and directing actions, factors and criteria selection and refinement. As an estimate of the impact of the subject activities acts agro-industrial cluster, which acts as a source of cash income receipts and investment, strengthen financial stability and solving the problems of economic security of the country (Denisova, 2015; Partiwi et al., 2014; Grigorian & Ramazanov, 2016).
The category of "economic efficiency" is a complex and multidimensional definition from the standpoint of the productive forces unity and production relations in the country's agro industrial complex (Barrera & Cornish, 2015; Golubev, 2017; Herrmann & Grote, 2015). Under the laws of supply and demand influence, it is necessary to assess the level of the return on the all taken measures realization.
The agro-industrial cluster efficiency evaluation includes the analysis and generalization of the results of the comparison with the base. This methodical approach to evaluating the effectiveness is as follows (Potapov, 2013):
Cf + [summation]mi [+ or -] [DELTA]Tsi + [summation]mi [+ or -] [DELTA]Si = [+ or -][DELTA]Tc0 [+ or -] [DELTA]Tc0 = Cpr[K.sub.b] + [[summation].sup.m.sub.1] [[+ or -].sub.i] [DELTA][K.sub.b] [[+ or -].sub.0] ... [K.sub.etc]
Where: [Ef.sub.etc.]-the presented efficiency of the cluster operation;
[C.sub.ave]-presented production outcome;
[K.sub.etc.]-presented non-recurring costs;
[C.sub.B]-the average annual volume cluster production in the base year;
[K.sub.b]-the average cluster cost in the base year;
[+ or -][DELTA]TS -Difference of this embodiment from baseline by output volume due to exercise ith cluster development activities;
[DELTA]TS= [summation][[+ or -].sub.0] [DELTA]TS-Difference of this embodiment from baseline by volume of output due to exercise ith development activities as cluster m;
[+ or -][DELTA][C.sub.i]-this embodiment difference from baseline on current costs brought about by the ith cluster development activities. Thus a positive value [DELTA][C.sub.i] corresponds to a current costs reduction and a negative value of [DELTA][C.sub.i]-increase them.
[DELTA][C.sub.0] = [summation][+ or -][DELTA][C.sub.i]-is the same, due to the implementation of the event in an amount m;
[+ or -][DELTA][K.sub.i]-difference between this embodiment of the base according to a one-time cost due to the implementation of the ith cluster development activities;
[DELTA]K = [summation][[+ or -].sub.0][DELTA]T[S.sub.i]-is the same, due to the implementation of the event in an amount of m (Tchistov, 2005).
This methodology application does not yet fully reflect the cluster activity results and the integrated system synergy effect. Therefore, to assess the agro-industrial structure efficiency further research to deepen its comprehensive assessment, which takes into account all the cluster system operation components, is required. To evaluate the agro-industrial cluster activities efficiency it is recommended to apply an integrated methodology for determining the corporate system efficiency (Aggarwal, 2015; Oleinik, 2003; Putri et al., 2015).
Therefore, the purpose of this article is to consider a method for calculating the economic and financial performance of the agro-industrial cluster.
DATA, ANALYSIS AND RESULTS
The basis for the cluster formations effectiveness assessing should be efficiency theories and methodologies, dividing and cooperation of labor in society, the industry. In a schematic view, such a simulation of economic and financial efficiency can be represented in the following form (Figure 1).
In this model, the specialization is the leading form of labor division in agriculture. Its economic essence is...