The reason that dividends are included in this discussion, is that paying a dividend uses up cash that could be used for other purposes.
In MikesBikes-Advanced, you may set a dividend. However, this could be difficult to determine and has been the subject of considerable controversy. In an ideal world, a company would only pay a dividend if it did not have a better use for the funds in terms of positive NPV projects. If it did have such projects, then shareholder value would be maximized by reinvesting funds to increase the share price (rather than paying a dividend).