Controlling as business process assumes a very important place in financial-accounting jobs. Main role of controlling is to deliver high quality information to managers in order to make efficient business decisions. Role of controlling is to recognize unused resources, new business ideas with inclusion of individuals' own knowledge. Controlling directs and assists the improvement of business operations and ensures that management as a role is performed as good as it is possible. In most Croatian banks, controlling department is not established as a separate unit, but role of controlling cannot be left out of many parts of business processes. Planning and reporting, managerial accounting, estimation of profit versus ratio of invested and spent is the primary role of controlling in banking sector. Department of financial controlling, planning and budgeting is responsible for controlling role in a bank. Its main role is financial control and reporting and monitoring of business network. Profitability analysis of a business network is based on results gained from various profitability analyses. Fast progress of technology enables an accelerated development of banking products which are based on clients' needs. Fulfilling clients' needs is the main role of every bank.