Management and controlling are two interconnected functions within an company that help the company in successful business. Controlling can be defined as a function and a subsystem of management which contributes to increasing the efficiency and effectiveness of the overall business of the company, and management is a specific need of each institution. Controlling is knowledge and skill, what means set of knowledges which are needed to, on the base of countless datas within and beyond company, collect optimal amount of informations which are necessary for qualitative decision making. Actually, controlling is function within management which contributes to increasing of business's efficiency and effectiviness and contributes to business success. Without controlling, management function makes no sense and because of that it is very important to have good and quality controller in the company.