Controlling enables better management of future events and provides answers of specific questions – what are the trend values and what can we expect in the future, in which products or services should be invested more and which to leave, which customers to avoid in the future, which markets to develop and from which ones to withdraw, how to finance ourselves and whether to continue taking loans. The main focus is efficinecy, productivity and profitability, which enables costs reduction. In addition benefits of “controlling” are manifested in form of good organization and in the development of accounting sistem that provides us with all necessary date. An example processed in this paper is “Kraš d.d.” based in Zagreb. Kraš is one of the largest producers of confectionery products in Southeast Europe. The aim of this paper is to theoretically apply methods or “controlling” and try to define it and its instuments (SWOT analisys, BCH matrix and Benchmarking) which are used for product sorting in “Kraš d.d.”. Those methods also give us clear and objective picture of current situation and all those informations which combined together create a good basis for business making decisions.