Controlling is a management function without which it is difficult to imagine a modern enterprise. Controlling solves the increasingly present problems of coordination and integration in the company. The basic goal of controlling is professional and neutral support to management, which through various methods and techniques contributes to business transparency and business success, coordinates partial goals and plans into overall goals and business plan of the company, helps decision makers to act according to goals provides the necessary data and information and, designs and develops a controlling system. Controlling also requires clear delegation of objectives, responsibility and authority, and clearly defined holders of responsibility. There are four basic prerequisites for the development of controlling: interested management, professional controller, highly developed accounting function, quality information system. The aim of this paper is to see the strategic importance of controlling and its application through different systems within the Republic of Croatia.