ДИАГНОСТИКА ФИНАНСОВОЙ УСТОЙЧИВОСТИ ПРИ ПРИМЕНЕНИИ КАДРОВОЙ СТРАТЕГИИ РАЗВИТИЯ И РИСКИ ПРИ ИСПОЛЬЗОВАНИИ ИСКУССТВЕННОГО ИНТЕЛЛЕКТА ДЛЯ АНАЛИТИКИ

Abstract:
The article explores how HR development strategy and HR analytics tools affect the diagnosis of a company’s financial stability. It is shown that classical coefficient models (Altman, Beaver) do not take into account the contribution of human capital, which is why they underestimate the risks and opportunities associated with personnel. The risks of using AI in HR analytics are analyzed separately: algorithmic bias, incomplete data, opacity of models, unjustified expectations for ROI, and a matrix for their assessment is proposed. As a practical result, three analytical tools are proposed for integrating AI into HR analytics: the HR risk index, scenario modeling, and the talent matrix. The necessity of an integrated approach to assessing financial stability is substantiated, taking into account not only financial indicators, but also the effectiveness of using human capital. The structural, resource, and technological mechanisms of the HR strategy’s impact on the company’s financial results are disclosed. Recommendations on managing the risks of implementing AI are formulated, providing for improving the quality of personnel data, monitoring algorithmic solutions, and evaluating the actual economic benefits of using intelligent tools.