METHODOLOGY FOR CALCULATING DIVIDEND ON SHARES OF JOINT-STOCK COMPANIES

This work is aimed at studying the methodology for calculating dividends in joint-stock companies with its theoretical and practical aspects. The purpose of the study is to systematize the process of calculating dividends in order to ensure the financial stability of joint-stock companies and implement a fair distribution of income to shareholders. The work analyzes in detail the concept of dividends, their types and their role in financial management. In the practical part, net profit, dividend percentage and dividend amount per share were calculated on the example of Uzbek joint-stock companies. The study provides practical recommendations for making financial management of joint-stock companies more effective in the conditions of Uzbekistan. Keywords: Joint-stock company, dividend, net profit, dividend policy, shares, financial management.