The estimation of the deviation in the measurements of thermal conductivity by the laser flash method for materials with different thermal conductivity coefficients, arising due to the presence of a graphite coating on the sample and the small thickness of the sample, is carried out. A computer model of the method was created in the Comsol Multiphysics software environment. For bulk samples with a graphite coating thickness of 20 μm, the deviation is 5.5%. The thickness of bulk samples does not affect the measurement results. For materials with low thermal conductivity, a sharp increase in the deviation is observed, reaching 60%. For thermally conductive materials, the deviation is 16-18%. For thin samples less than 10 μm thick, the thickness of the graphite coating does not affect the measurement results. The decisive factor is the duration of the laser pulse. Keywords: laser flash method, thermal conductivity, relative deviation.