Controlling is progressing from year to year. Its role is to merge individual goals into the overall goal of the company. It also merges the parts into a whole to create a panoramic view of the company's business. It connects partial organizational functions into a complete function with one general goal, which is to raise the overall efficiency and effectiveness of the company. The need for controlling is necessary because it guarantees success and guidance towards the set goal. Management and controlling are closely linked. They have the same goals and desire for the best possible business. The interest of both parties and the readiness for change are important for growth and development. Controlling helps management in its success, and management determines the success of controlling. These two concepts combined ensure a bright future. In order to ensure successful cooperation between the controlling service and the management, it is necessary to have an understanding for the business. Every company needs to introduce controlling and manage it well, because each company is a unique, unique and unrepeatable whole, and the introduction of controlling ensures success and an easier path to the desired. Management and controlling in combination create numerous positive effects. Controlling is one of the most profitable investments. It is a solid foundation for business decisions and provides insight into the real picture that helps to plan the future of the business. They represent the foundation that leads to a successful business, but ultimately to a unique company.