Introduction. Cooperation should be considered as one of the priority areas for achieving long-term sustainable development of rural areas, which is reflected in federal documents. However, in order to develop cooperation effectively, an economic mechanism is needed to regulate the distribution of profits and determine cooperative payments. Theoretical analysis. In the scientific literature, the issue of profit distribution in a cooperative is a subject of debate. Some authors propose distributing profits proportionally to total costs, while others suggest using a single percentage. Research has shown that existing methods for distributing profits in a production cooperative require further development when applied to a cooperative form of business that combines horizontal and vertical cooperation. Empirical analysis. The distribution of profits among the members of the vertical cooperative was carried out in proportion to various production indicators – distribution bases (both individual: production costs, share capital, and payroll, and complex – in proportion to the payroll and production costs simultaneously). To conduct a comparative analysis of the methods of distribution of cooperative payments at the first and second stages, the profitability indicator was used. Results. In the course of the economic assessment of the distribution of cooperative payments in a vertical cooperative between a processing enterprise and its raw materials zone, it was found that the most optimal distribution base is production costs. When cooperative payments are distributed proportionally to this distribution base, both the processing enterprise and its raw materials zone receive the same level of profitability. This ensures equality of interests for all cooperative members and their material interest in joint activities.