EXPERIENCE OF ORGANIZING THE FINANCING SYSTEM OF “DIVIDEND ARISTOCRATS” OF AN INTANGIBLE ENTERPRISE

UDC 334.722.8
DOI: 10.36871/ek.up.p.r.2023.05.02.007

Authors

Marat N. Gataullin,
Plekhanov Russian University of Economics, Moscow, Russia

Abstract

The article discusses the experience of large corporations related to “dividend aristocrats”, namely, those with a long history of annual dividend payments, stable financial statements, and capable of being potential investors in the process of reproducing the Russian economy. The presented study examines the experience of organizing a financing system on the example of an enterprise in the non-material sphere, a representative of the telecommunications industry, which is a “dividend aristocrat” – PAO MTS. In the course of the study of the company, its characteristics are considered, the structure of its capital and the main financial indicators are analyzed. Based on the results of the study, a conclusion is made about the significant contribution of “dividend aristocrats” to replenishing the budget, as well as the need to concentrate resources within our country for the development of our economy and industry in the face of an unprecedented number of sanctions imposed on our country.

Keywords

dividend aristocrats, share capital, accounts receivable, accounts payable, net profit, equity, revenue, income tax, value added tax on acquired assets, assets.