The article aims to present financial analysis in determining the possibilities of human capital development, i.e., increase in the value of an enterprise through development of human capital. The market value of an enterprise is to a large extent dependent on its intellectual capital, including human capital. It may be said that human capital constitutes a ground for an enterprise’s development through work, creativity in operation, adjustment to a fast-evolving environment. Emphasizing the importance of the above content, as “hidden” assets of the enterprise, human capital is not fully included in the company’s financial reporting. Despite the often enormous intangible contribution into preparation, use of complex methods for selecting the right employees, implementation of an incentive system, performance evaluation and staff development, organizational procedures that absorb a series of activities to ensure growth of the company’s value and which should be included in its financial statements, are underestimated.
In order to achieve the main objective – to facilitate the analysis of financial reports and assessment of company’s financial condition and activity, the analysis and modelling of usage of statistical methods becomes one of the tasks. The statistical analysis may also be treated as one of the main assessment modes of the company’s financial condition or activity, which can facilitate the work of analysts significantly. The conducted analysis of scientific literature allows stating that the usage of statistical methods in the assessment of company’s financial activity has not been widely analysed; besides, there are no assessment models, which would allow analysing the company’s finances sufficiently precisely and quickly. Thus the objective of the scientific research presented in this article is to identify and to define clearly the theoretical aspects of modelling of statistical methods within the context of financial analysis. Therefore it is meaningful to prepare a theoretical model of financial analysis with the help of statistical methods, on the basis of which the scientists, managers of the company or other interested persons would be able to conduct the company’s financial analysis sufficiently precisely and easily.