In a last few decades, controlling represent one of the most researched disciplines in the context of management and business economy. Control can be defined of measurement individual and organizational performance in order to ensure that planned activities are executed according to the established plan. Controlling can be defined as a function and subsystem of management through which effective and efficient managerial work is achieved and through which ability of the company to adapt to the changes and frequently changing market conditions in internal and external environment is increased. Controlling presents one of the main managerial functions besides planning, organizing, leadership and management of human resources. The need for controlling is present due to multiple internal and external conditions, but the volume and the main tasks of controlling functions are determined by the size of the company and main business activity. Controlling appeared in Europe in 20th century and primarily in big companies that faced a lot of competitors on the market. For big companies controlling represent the strategy of adapting to changes that occurred and to changing market conditions. Thus, it is possible to differentiate between strategic and operative controlling. Disregarding the type of controlling, it is possible to identify control as the main element of controlling function. The concept of controlling is present in all companies disregarding the main business activities and the size of the company. In the context of the food industry, taking into account Company X, controlling can be applied in multiple fields among which most know are construction of annual business plan, analysis of human resources, budgeting and reporting.