Development of a methodology for analyzing the financial independence of a trading company

The article examines the methods of analyzing financial independence found in the special economic literature. It was revealed that most authors calculate the factors of change in the coefficient of financial independence only of the first order. In a market economy this is clearly not enough. From these positions, the author for the first time assessed the influence of not only first-order factors, but also of the second order, and also tested the theoretical assumptions set out below on the practical example of InterTorg LLC.