Development of dividend policy of the organization

The article defines the concept of "dividend", depending on the field of application, and "dividend policy". In the course of the work, the structure of the dividend policy, as well as the entire process of its development, is considered. The article outlines the main principles, factors and types that should be taken into account in the formation of dividend policy. In conclusion, the features of the dividend policy regulation and the key points related to the payment of dividends are considered.