Controlling is a supplement and professional support to management in decision-making and business management of the company.The concept of controlling is not the same as the concept of management, but these are very related functions.The final decision is always made by the manager, and the controller can prepare it, coordinate individual activities and, if necessary, monitor their implementation. A controller is a person who is in charge of performing the business function of control and best understands the entire business of the company. In modern business, the competition is great, and the market is very changeable and demanding, so it is necessary to make business decisions quickly and efficiently. In order to do business as well as possible and meet the goals, an increasing number of companies are introducing the application of controlling.In order for the process of controlling implementation to take place, there must be certain preconditions for its introduction, namely the interest of management, the expertise of the controller, a modern management accounting system and a quality IT system.