Shareholders are not "far ahead" of employees, because there is no one behind shareholders. Employees get what they are owed before shareholders see a cent. Why should they get more than that? Maybe you think customers should get a piece of the pie, too? Or competitors?
Dividends are the distribution of a part of the profit (or maybe retained earnings, if the current earnings are not enough) to shareholders. Profit is what is left from revenue after costs. Unless you want to redefine the basic accounting terms, dividends cannot be a cost.
Dividends are the distribution of a part of the profit (or maybe retained earnings, if the current earnings are not enough) to shareholders. Profit is what is left from revenue after costs. Unless you want to redefine the basic accounting terms, dividends cannot be a cost.