Dividend policy as a factor economic responsibility to the owners

The article briefly justifies the necessity of dividend payments, offers decision-making model of determining the share ofprofit to be distributed among the shareholders. The effect of dividends on the stock price, and hence the profitability of the investor's capital, is taken into account. An example of the calculation of the share to be distributed allocated to specific numbers using the information of PJSC "Sberbank of Russia".