The article presents the results of the study of methodical approaches to the analysis of financial statements of the enterprise. In order to achieve the goal in the article, the following methods were used: grouping and comparing indicators in the implementation of horizontal and vertical analysis, calculating the magnitude of deviations over the years; methods of analysis of coefficients; method of generalization of the obtained results. As a result of the research, the structure of the assets of the enterprise and the sources of their formation are reflected, the necessary calculations of the indicators of enterprises are carried out, which characterizes its financial condition. The scientific novelty of the article is to improve the existing model of analysis of the financial condition of the company Agromars Complex, in order to use this model for analyzing the financial condition of other enterprises. Using analytical methods, one can create the basis for the development and improvement of the methodology in the analytical practice of the enterprise and reduce the volume of calculations, gain the ability to increase the quality of management decisions.