Controlling in companies presupposes awareness of controlling. By defining typical tasks, controlling is functionally defined as the selection and application of methods (techniques, instruments, models, thought patterns) and information for planning and control processes that take place on the basis of division of labor, as well as comprehensive coordination (harmonization) of these processes. For the successful implementation of the controlling function, it is very important to correctly approach the choice of instruments on the application of which the effectiveness of the controlling function largely depends. The introduction and effective application of certain instruments in any business entity contributes to business transparency, increasing the sensitivity of management to internal and external changes and strengthening the vitality of the company. Controlling instruments help the company to plan and manage the business well by integrating the strategic and operational level of management, while respecting the classic and modern elements in the value chain of the company's business. As key preconditions for the introduction of controlling in the company can be highlighted interested management, the existence of a professionally educated controller, the accounting function that is highly developed, the existence of a quality information system. The introduction of the controlling function in the company aims to improve business and increase management performance. Čistoća d.o.o. has been successfully maintaining the cleanliness of the city of Zadar and its surroundings for many years. Over the years, the set tasks have been successfully solved, the work organization has been improved, the means of work have been modernized, the number of workers and vehicles has increased, and the area of operation and provision of cleaning and waste disposal services has expanded. In this company, controlling referred to the process of introducing quality standards. In addition to these quality standards, the company also has a policy of quality management, environmental protection, energy and health and safety at work Čistoća d.o.o. which is based on customer satisfaction, preservation and protection of the environment, and energy efficiency, and prevention of injuries and diseases. Čistoća d.o.o. will determine the satisfaction of the users of its services and use such knowledge for the permanent improvement of the quality management system, environmental protection, energy and protection of health and safety at work.