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.