摘要：The article is devoted to the strategic block of corporate finance – the formation of the mechanism of dividend policy in the company and its role in the processes of accumulation and distribution of property. Since financial markets are characterized by high mobility and volatility, the dividend policy and the financial mechanism of corporations are constantly evolving. The article considers the main dividend practices and theories that allowed us to obtain a high dividend yield. The paper makes the main emphasis on the forms of payments, the main stages of the formation of the dividend policy, industry features affecting the dividend mechanism and the possibilities of optimization and adaptation to the existing market environment. The article offers recommendations for the stage-by-stage formation of the mechanism of dividend policy in the company in the field of retail.
