The complex methodology of financial analysis is considered and the tools necessary to justify the current operational, investment and financial decisions are offered. Presents modern methods of financial analysis, reveals their capabilities and limitations. The method of analysis of solvency of the organization focused on integrated management of cash flows of the organization is shown; the system of business efficiency indicators taking into account specific applied tasks of their application is offered. Along with the traditional methods for assessing business efficiency, the analysis methods focused on assessing the creation of the long-term value of the company are given, the key drivers of value creation are highlighted. Conforms to the GEF of the latest generation. For master's students studying in the areas of "Economics" and "Management" .