Methodological aspects of evaluating the financial stability and paying capacity of trade organizations in modern conditions
Subject The article deals with the verification of analysis results of trade organizations' financial standing obtained under universal methods, which have originally been developed for manufacturing organizations with a full operational cycle.  Objectives The purpose of the study is to develop methodological tools to analyze financial condition of trade organizations.  Methods The study draws on methods of cognition, analysis and synthesis, generalization of scientific literature on the topic, systematization, and computational and constructive methods.  Results We unveil the specifics of trading organizations' finance that influence the choice of methods of financial analysis. The paper offers approaches to improving the existing methods of financial analysis that are adapted to finance of trade organizations, and approaches to using the conceptually new models to analyze their financial sustainability and effectiveness.  Conclusions The existing methodological tools for analyzing the financial condition of enterprises do not consider the specifics of trade organizations. The proposed approaches enhance the reliability of their diagnostics and thereby contribute to effective financial management system development.