Methodical features of the dividend policy of public joint-stock companies

The article considers the basic principles and methods of the dividend policy of public joint-stock companies, which determine the proportions of distribution of net profit for company development and consumption (dividends to shareholders). The main methods of dividend payments are stated: - on the basis of the target dividend payout ratio; - based on the target value of the dividend per share or the target value of the dividend yield indicator, - based on the target ratio of dividend payments, depending on the target values of financial indicators and coefficients.