This diploma thesis deals with the topic of the implementation of controlling in the company in the field of trade with an emphasis on specialized retail. The key concepts are defined controlling, its role and tasks in the company, trade activity in the Republic of Croatia, budgeting, information role of controlling. The tools used to analyze the financial statements (balance sheet and profit and loss account) are presented to gain an insight into the data relevant to the controlling department. Controlling, based on this information, advises management which makes it easier for them to manage the company. In addition to supporting the management, controlling also supports other departments of the company such as procurement, marketing and sales, with the ultimate goal of achieving the best possible financial results. An illustrative example of a company 'XY', speciality retail of products for pregnant women and children, is presented. Based on the example, a comparison of the actual and planned performance of the company, is visible, using practice tools of selected data of the company (data on the number of the employees and the area of leased space) and financial statements of the company. This practice was created as a response to modern business problems faced by controlling and has enabled even more advanced analysis and synthesis of data.