The article is devoted to the methodological aspects of monitoring the financial condition of the real sector of the Russian economy in the context of the objectives relative to economic growth. The purpose of the research is to justify recommendations for abnormal profitability evaluation as one of the key indicators of efficient business growth. Developing the methodology of value-based management, the authors suggest a model of abnormal profitability evaluation focused on the concept of the economic value added. In this model, abnormal profitability is attributed as the excess of the actual return on investment above its minimum level, which is considered as the average cost of the company's capital. The presence of abnormal profitability, taking into account the current financial structure of the company, is regarded as a necessary criterion for efficient business growth. Thus, abnormal profitability evaluation is an important element of corporate investment and financial strategy justification. To assess the sufficient rate of abnormal profitability, the model adapted to the specifics of mesoeconomic studies is proposed. In particular, within the retrospective and predictive evaluation of companies' financial condition, the average return on investment in the industry is recommended to analyze in comparison with the average cost of capital for the corresponding industries. The model of abnormal profitability and recommendations for its application in the system of monitoring the enterprises' financial condition can be claimed for the purposes of modeling investment and financial development strategy for the real sector of the Russian Federation.