Organizations or companies operating in the market, regardless of whether they are profit or non-profit, consist of a number of functions, sectors and procedures that make the business complete. The function that occupies an increasingly important place in the modern economy is certainly controlling. Given the extremely dynamic environment and the market in which organizations and companies currently operate, it would be very difficult to draw conclusions for the function as a whole, which is why this paper will specifically examine controlling procurement management. Two in many ways related functions can work together in many fields, their cohesion can bring the company extremely positive changes in business. Management can be considered the basis for the function of controlling, because ultimately controlling starts from the need to regulate processes, to control and analyze all processes and events within the company in order to make current and future decisions in the best possible way. In addition to the theoretical framework that will include theories of management, procurement management and part of warehousing, the theory of controlling will be mentioned. The practical part focused on the study of controlling the procurement management of a dairy plant of a large agricultural enterprise. One extremely specific part of the controlling business, with an emphasis on controlling the procurement of packaging. Due to the wide range of various materials that are procured, packaging is the most inverted material that can be analyzed in depth, but also a material that can significantly decide on the financial results of the company, especially production and sales.