The article discusses how dividends are a key part of shareholders' capital contributions, but determining the cost of these funds can be complex. Different models are used to evaluate dividends and their impact on economic development. The concept of dividends is closely tied to profits, as without profits, dividends cannot be paid. Various theories and models, such as the discounted dividends model and the Capital Asset Pricing Model, are used to calculate the cost of capital through dividends. These models show that determining the cost of capital through dividends is both a cost and a source of financing.