Positioning of controlling in the company companies introduce controlling when management realizes that the business lacks professional economic support and needs information from which to see how the business stands and where it leads. Also, controlling is introduced by foreign-owned companies - then controlling is passive in nature and only delivers the information that the parent company is looking for. Smaller companies introduce controlling in case of transfer of ownership. Controlling is also introduced when a company is sold to make the customer safer in the purchase. One of the biggest reasons for the introduction of controlling is the business rise in the future, which will lead to higher market share and market penetration. Controlling in business is always a good choice because as a support to management it provides solutions to business challenges. Controlling is not business control but controlling provides information and its task is to develop a methodology that will measure business success. It provides information on the relationship between planned and achieved, adopts financial indicators and manages resources. The paper studies the positioning of controlling in the company and its role in business, goals, tasks and responsibilities.