The term assets include all those resources that the company uses to achieve economic benefit. In other words the assets is used for economic activities and earning profits. In theory and practice making a profit and the constant increase is considered to be the fundamental target of business enterprises. Given the importance of property for the company, it is important to properly manage it. Asset management includes monitoring, collection and analysis of data on the basis of which it plans to make business decisions relating to property. Asset management belongs to controlling. Controlling is a business function that provides support to management in a way that contributes to the transparency of operations and business success, coordinate individual targets to complete and provide data and information necessary for making decision and planning. The purpose of this study is to determine the role of controlling the asset management. Through theoretical and practical part will explore the connection of controlling with the assets management. The theoretical part will be considered theoretical base that is used in the analysis of the assets, while the practical part shows an example of analysis of assets in a selected company.