Controlling is defined as one of the youngest functions in a company, created in response to increasing business complexity. It is defined as a function of management that contributes to the effectiveness and efficiency of management, increases the ability of the company to adapt to internal and external changes, increases the vitality of the company and its market acceptability. The main goal of controlling is to enable management to be able to manage business results in terms of achieving planned business goals. The purpose of controlling is to exclude the possibility of making subjective decisions by management in the process of business result management. The main division of controlling is into operational and strategic controlling. Strategic controlling is oriented towards fulfilling the vision and mission, ie long-term goals of the company. Operational controlling is guided by the adjustment of the existing situation, especially in terms of resources to achieve short-term goals and is based mainly on internal communication sources. Operational and strategic controlling in groups form a special controlling system. Strategic controlling is the basis of operational control work, and operational control reports on existing outcomes are the basis of future strategic conclusions.