This final thesis deals with the issue of the role and tasks of controlling in order to support the management of small businesses with the emphasis on sales. The main function of controlling is to provide timely and reliable information, to advise using controlling tools and instruments in order to achieve certain goals of the company. This thesis deals with theoretical concepts of controlling, controlling in the 21st Century and the challenges faced by today's controllers, theoretical areas of sales control in small businesses, strategic and operational planning and sales instruments. Controlling has been proven in practice as one of the most important functions in solving specific problems, therefore controlling of sales is analyzed on the example of the company Nautički centar Liburnija. Smaller companies generally have fewer tendencies to invest and develop their business activities, but controlling made in a timely manner and with emphasis on quality can reduce unnecessary costs, and planning in advance and constant checks between planned and achieved can significantly increase revenue when checked on a monthly or quarterly basis. With regard to the topic, the thesis explains the interrelationship between controlling and increasing sales in small businesses. Controlling as such is not typical for small businesses, but is increasingly being introduced in some modified form. The paper will present how controlling helps management in making the best possible decisions to increase sales and achieve lower costs and higher turnover.