Scientific Journal of KubSAU

The article provides a detailed overview of the existing foreign and domestic models of analysis of financial and economic state of companies; we have identified their strengths and weaknesses in relation to the Russian agro-industrial companies. We have also conducted an experiment in which we analyzed 70 enterprises of the agroindustrial complex using the following ten methods: E. Altman’s, the model of R. Taffler and G. Tiso, the method of “credit-men”, the model of Springate, the models of Fulmer, the Fox model, the model by G. V. Savitskaya, the model of P. O. Zaitseva's, the models of Sberbank, the models of ISEA. The choice of these models is associated with their popularity and ability to use for the analysis of financial and economic state of companies of agroindustrial complex. The experimental results allowed concluding the fact that for whatever reasons, the existing methods are not always suitable for effective analysis of financial and economic state of enterprises of agroindustrial complex. It is therefore necessary to seek some new approaches and to develop a modern model focused on the analysis of financial-economic condition of agricultural enterprises. The practical significance of this study is that the identified problem is the lack of analysis models able to carry out an adequate assessment of the economic and financial condition of agricultural companies

The article analyzes the role that the recruitment system plays in the formation of human capital and its value within the modern Russian company. The article provides the procedure to evaluate the recruitment efficiency according to the human capital value in dynamics. The main principles of efficient recruitment as an essential part of SHRM are also stated. It is actually the recruitment system that provides any organization with staff of a required quality and quantity. In prospect the recruited staff has to be developed and trained by the company to fulfill its needs in the best way that helps to raise the value of the organizational human capital. It is the efficient recruiting that lays the foundation for this value formation. The article compares the human capital value dynamics in companies with efficient and insufficient recruitment procedures. Essential aspects of Russian labor market are taken into account as well