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The purpose of this article is the analysis of the distribution of large Russian enterprises between federal districts, including between Russian regions. The article shows heterogeneity and unevenness of geographical distribution of the large enterprises in Russia. The share of sales of large enterprises and the average amount of revenue varies within federal districts and in regions. This study pulled information for research purposes from indicators of accounting financial statements and tax reports of the large Russian enterprises for 2015. The First Independent Rating Agency is the supplier of the previously mentioned indicators. The results of this survey will allow for the analysis of the sector structure of large business in Russia. Further, it will allow for an estimation of the importance of large business for the Russian economy and its contribution to the economic growth and development of regions.
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