This thesis deals with theoretical and practical possibilities of applying controlling for the purpose of agency's business. The fundamental settings of the thesis are focused on the specific feature of organization in agency's working process and on the process of introducing controlling as a concept of more efficient management. This final thesis explains the financial example of the operation and functioning of two tourist agencies UT d.o.o and TI d.o.o.. The aim of the work is to implement the controlling into the agency business, more precisely, to show on the example of the tourist agency that management will need help from controlling to obtain a more competitive and sustainable business result. The financial aspect of the comparison of tourist agencies is of great importance because it gives the key business rating, which is important for the implementation of controlling. The role of controlling is to merge parts into a whole to create a complete view of business operations. There are mentioned specific activities that should be undertaken to accomplish better utilization of potentials and achievement of long-term goals in the agency business. The presence of controlling as a separate organizational unit in an agency business can only make positive shift in the business because problems and disturbances are noted on time, and with its measures and actions it affects their removal. Controlling can achieve efficiency and advancement in the business, and make scientific knowledge in this area more broader and comprehensive