In this final graduate paper, we will explore the effects of controlling function by implementing the management-oriented concept within the company „X“. The main task of controlling function within a company is the implementation of coordination and integration principles related to individual activities within the management system, on the one hand, and the carrying out of a plan on the other. The aim is to ensure the holistic approach (view) to the company's operations. With the rapid growth of a company, the complexity of business operations increases and therefore there is a need for the specialization of certain business segments. This specialization becomes very important while implementing the principles of coordination and integration between defined and achieved goals of planning, organizing, human resources management, control and information within the management system. The main goal of controlling within a company is to increase the effectiveness and efficiency of a company’s business operations. Namely, the contribution of controlling is to ensure the best possible management information of quantitative and qualitative nature. This information is focused on the future, while methods of executing controlling objectives, that are appropriate to the company’ management, may differ from company to company. The main task of controlling is to ensure important answers to the question: whether a company is on the right path in order to meet its short-term and long-term goals or not? The adequate base for obtaining the necessary answers is to apply the managerial accounting successfully.