THE ROLE AND PLACE OF DIVIDEND POLICY IN THE COMPANY'S FINANCIAL MANAGEMENT SYSTEM

Abstract

This article examines the approaches of different researchers in the analysis of dividend policy in the financial management system of companies. Also in the article, dividend policy is considered as based on a balance of interests of the company in the financial management system, and its shareholders when determining dividend payments, on increasing the investment attractiveness and capitalization of the company, and on respecting the rights of shareholders. The trends in modern dividend policies of companies are analyzed, the implementation of the economic interests of shareholders in generating income is assessed, and appropriate conclusions and recommendations are formed based on the performed analyses.