ON THE ISSUE OF THE ORGANIZATION'S DIVIDEND POLICY ESSENCE
The questions of the interpretations of the dividend policy in modern scientific literature, its essence, types of factors are considered in the article. The authors propose a classification of types of dividend policy based on a matrix that takes into the methods, goals, causes and mechanism of accrual of dividends. The factors of the formation of the dividend policy are divided into three groups: factors of the company's condition, growth factors, and constraints.