Operational planning is a process of determining daily activities, and is carried out in support of strategic planning with the intention of achieving company goals, and the function of operational planning (and even operational management) is to increase company performance. Operational planning plans and predicts future business activities that result in greater business success, and it is most often expressed in the realized profit. In modern society, entrepreneurship has become extremely complex, technology and the people who use it are changing rapidly and daily, and in response to today's business challenges, controlling has emerged, and it represents the knowledge and skills to gather and process information to provide a valid foundation for business decision. The focus of controlling is based on planning, control, gathering information inside and outside the company, and the basic task of controlling is the coordination of relationships within these processes and the relationship between processes. Controlling cannot be adequately developed in companies that have no clearly and measurably established strategic, tactical and operational planning or where there is no connection between planning and control functions. In order to link planning and control, it is necessary to define business objectives or performance standards. Management is in charge of managing and running the company and thus provides professional support to the entrepreneur, and controlling its activities supports the work of management. Controlling coordinates the form and dynamics of business tasks, dimensions and methods of implementation Controlling also supports the process of operational planning, and its analysis draws conclusions about business success, which is information on which management makes the necessary adjustments to planning processes. The purpose of this paper is to provide a concise overview of the existing literature on management and controlling and explain the most important conclusions on the topic of controlling as an instrument of operational planning.