This bachelor work is aimed at the methods used for the appraisal of the financial situation of the enterprise. The methods have been studied, divided, described and finally judged. The financial analysis is the important part of the financial management of the enterprise. Resulting from the methods used the financial analyst is able to judge the contemporane-ous situation of the enterprise. First of all it is important to define the aim of the enterprise and how to achieve this aim. It is necessary not only to choose the right method, the final calculation but also the correct judgement of the results.