Valuation of debtor company financial condition with industry specifics

The article deals with the problem of the reliability of normative indicators used in assessing the financial condition of an organization in the course of financial analysis. The authors come to the conclusion that the same standard values of indicators are used for companies in various industries, which leads to insufficient validity of the results. For a more accurate assessment of the financial condition of the organization, they offer their own methodology for calculating real industry financial ratios that take into account the industry specifics of the enterprise.