ASSESSMENT OF THE HUMAN CAPITAL OF A COAL COMPANY USING BUSINESS ANALYSIS TOOLS

Authors:

T.E. Tatarovskaya1, Yu.A. Tatarovsky1, M.V. Shingareva2, Yu.A. Atapina2
1 Samara State University of Economics, Samara, 443090, Russian Federation
2 Russian State Agrarian University – Moscow Timiryazev Agricultural Academy, Moscow, 127550, Russian Federation e-mail: tatarovskaya.tatyana@gmail.com
Authors Information
Tatarovskaya T.E. – PhD (Economics), Associate Professor, Associate Professor of Accounting, Analysis and Economic Security Department, Dean of the Additional Education Faculty, Samara State University of Economics, Samara, 443090, Russian Federation, e-mail: tatarovskaya.tatyana@gmail.com
Tatarovsky Yu.A. – PhD (Economics), Associate Professor, Head of Accounting, Analysis and Economic Security Department, Samara State University of Economics, Samara, 443090, Russian Federation, e-mail: tatarovsky.yury@yandex.ru
Shingareva M.V. – PhD (Pedagogical), Associate Professor, Associate Professor of Pedagogy and Psychology of Professional Education Department, Russian State Agrarian University – Moscow Timiryazev Agricultural Academy, Moscow, 127550, Russian Federation, e-mail: shingareva@rgau-msha.ru
Atapina Yu.A. – PhD (Pedagogical), Assistant of Pedagogy and Psychology of Professional Education Department, Russian State Agrarian University – Moscow Timiryazev Agricultural Academy, Moscow, 127550, Russian Fderation, e-mail: atapina@rgau-msha.ru

UDC: 622.3:331.87 c T.E. Tatarovskaya1, Yu.A. Tatarovsky1, M.V. Shingareva2, Yu.A. Atapina2, 2026 DOI: http://dx.doi.org/10.18796/0041-5790-2026-6-21-23

Abstract

The methodology for assessing the human capital of a coal company using business analysis tools is revealed in the article. The authors indicated that in conditions of high competition and technological changes, it is the qualifications, efficiency and innovation of personnel that become key factors for the successful development of coal industry enterprises. The authors analyzed the existing approaches to the assessment of human capital. Particular attention is paid to the use of stakeholder theory in the framework of business analysis, which takes into account the requirements of stakeholders when making decisions within the framework of human capital management. The practical significance of the research lies in the possibility of using the proposed tools for making economic decisions and increasing the competitiveness of coal industry organizations. The purpose of the work is to study and substantiate the assessment of human capital using business analysis tools in the context of the activities of coal enterprises.

Keywords: Coal industry, coal company, human capital, assessment, business analysis concept, business analysis tools, stakeholder theory, stakeholder.

References

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For citation

Tatarovskaya T.E., Tatarovsky Yu.A., Shingareva M.V., Atapina Yu.A. Assessment of the human capital of a coal company using business analysis tools. Ugol’. 2026;(6):21-23. (In Russ.). DOI: 10.18796/0041-5790-2026-6-21-23.

Paper Info
Received: April 29, 2026
Reviewed: May 18, 2026
Accepted: May 30, 2026