DIVIDEND POLICY OF THE ENTERPRISE
This study reveals the importance of the company's dividend policy as one of the main elements of management of the financial system of each company. The article discusses the main types of the company's dividend policy, the basic concepts and indicators of LUKOIL shares, the formula for the Beta coefficient is given, and the principles for calculating the amount of dividends are highlighted. Definitions are given to such concepts as dividend policy, Beta coefficient, dividends. As an example, the dividend policy of PJSC Lukoil is given. As a result of the study, we come to the conclusion: a rational dividend policy helps to maximize the security of the company's shareholders, as well as optimize the company's activities in the long term.