Controlling changes the way of thinking of all employees. Any activity cannot be completed until the benefit it has brought has been calculated. This way there are no mistakes that can bring loss. Controllers are defined as economic trainers who in the company have the task of encouraging all employees and making them economically aware. This also refers to the management of the company, whose role is to achieve positive results in the company. Controlling is divided into operational and strategic controlling. The task of strategic controlling is to advise responsible persons in the business entity when defining strategic goals, analyzing deviations as well as proposing corrective actions. Using the tools used in the planning of strategic controlling, the radius of movement for future events is successfully forecast. The purpose of key success indicators in controlling is based on solid economic laws and knowledge. Most of the information related to the success of the company can be mathematically calculated, predicted with the help of statistics and finally explained with the help of economic laws. A well-run business must have key information with which mistakes can be corrected in time. For the vast majority of companies, the problem is not errors, but the time required to detect errors. Controlling is responsible for this, and when controlling works well, errors that can damage the company's operations are eliminated.