For a homogeneous isotropic elastic half-plane with a stratified elastic coating we consider the Poincar´e– Steklov operator that maps normal stresses into normal displacements on part of the boundary. To construct the transfer function of this operator, the variational formulation of the boundary value problem for transforms of displacements is used. A definition is given and the existence and uniqueness are proved for a generalized solution of the variational problem. This problem is approximated by the finite element method. To numerically solve the resulting system of linear algebraic equations, the preconditioned conjugate gradient method is used. The developed computational algorithm was verified.