Monitoring the borders of financial coefficients taking into account the industrial specificity of organizations and scope of activity

The article substantiates the importance of determining the threshold values of financial ratios used in the analysis of the financial condition of the company. A critical assessment of the normative (estimated) values adopted in world practice for the most frequently used financial ratios used in the analysis is given. A method for calculating the threshold values of financial ratios, taking into account the scale and sectoral specifics of the enterprise, is proposed.