The aim of the thesis is to describe the current status of the selected entity in terms of the method of financing long-term assets using the characteristics of fixed assets, financing and management. The work is divided into 4 chapters, 20 tables 3 pictures and 14 graphs. The first part of the thesis deals with the characteristics of long-term assets, where the classification, possibilities of decision-making and financing of fixed assets are described. The following section focuses on the goal and methods of examining a thesis. In the last chapter, we deal with a selected accounting entity, where the theoretical knowledge of the possibility of acquiring fixed assets are subsequently applied. Overall, the thesis provides a theoretical and practical view of financial decision making using financial analysis methods and its application in a selected business entity.