The aim of the thesis is the management and financing of long-term assets of the company. The work is divided into theoretical and analytical part. The theoretical part deals with the sources of property financing, here is explained the financing from own and external sources. The theoretical part also deals with financial analysis, horizontal, vertical analysis and financial indicators. The analytical part is focused on the financial indicators of the company and a comparison of financing of long - term assets of the company A - Z LOKOMAT s.r.o. and deciding on the method of acquiring property from own or external sources. The process was focused on the selection of property financing through a bank loan, leasing and own resources of a selected telescopic handler.