Controlling is professional assistance to management in making decisions that are important for a company's business. In the daily operations, companies need assistance in order for their business to grow and develop. Controlling is a function that enables the proper development and adaptation of the company to changes. It evolves over generations, and an increasing number of companies depend on it. It is responsible for increasing the effectiveness and efficiency of the company and reducing costs. Through controlling, companies utilize their potentials in the best possible way to ensure continuous growth and development. Constant changes in the environment, uncertain information, more difficult forecasting and planning, the impact of the environment on the company, and rapid technological changes have affected the coordination and integration of various areas such as finance, sales, marketing, and human resources, making it more challenging to achieve harmony among these parts. Controlling is a function in a company that enables the harmony of different areas and their proper functioning. In large companies such as Coca-Cola Company, controlling has been assisting management in decision-making for decades through various strategic and operational instruments. Strategic controlling is a business function whose primary task is to monitor a range of financial and non-financial indicators that have strategic significance. Companies that want to keep up with the times are forced to implement state-of-the-art management systems that assist them in planning, organizing, and controlling large business systems. Strategic instruments, such as SWOT analysis, PESTLE analysis, the BCG matrix, and Porter's Five Forces, help companies ensure growth and financial strength.