ŠIMOVÁ, Lucia: Long-term assets and their financing (Diploma thesis) - Technical University of Zvolen, Management and Financing of Forest Enterprises Study Program. Lecturer: prof. Ing. Iveta Hajdúchová, PhD. Degree of professional qualification: engineer, abbreviated as "Ing.". Elected: TU, 2017, 65s.The main objective of this diploma thesis is to analyze long-term business assets and sources of its financing. This thesis consists of vertical and horizontal analysis of the balance sheet of the company, based on which we analyze changes in the value of long-term assets and sources of its coverage. The theoretical part of the thesis is focused on theoretical information related to the procurement and measurement of long-term assets and the use of financial analysis for the overall assessment of the financial situation in the company. The theoretical part describes the different types of assets. Then we looked at the acquisition, valuation, financing and depreciation of long-term assets. In the practical part, we used the optimal financing rules and ratios that help us in analyzing the financial situation of the company as a whole. We tried to compare the real situation in the enterprise with theoretical basis. Based on that we confirmed or rejected the theoretical information.