Present businessmen should know plan, control and administer the organization. Continuous changes setting in surroundings as and they require from the manageresses abilities of immediate reacting inside the organization itself. This marks necessity of creation of functioning skillfully informative system (SI) and his continuous adapting to setting changes. You should consider new instruments in organizational solutions, enlarging the efficiency of carried out analyses and the procedures of steering. The method controlling thanks to whose businessman they can more easily advise with their firms such tools delivers

One the closest years can expect increase of the competition in as the effect of the rise of the uniform European market or even world. This places high requirements in the reference to the process of the management. The condition of the survival of the enterprise on the market, controlling being shaping his results and the costs of the activity will be more exact. Such behavior will extort the necessity of improvement of the procedures of planning and control in the enterprise. Procedures such are elements controlling, which as the method helping the management he too not is applied in our country often yet.

The performance controlling is the basic aim of my work as the indispensable element of the management the enterprise, the competition on the market predominates in the situation where and every one fights for the best position.

The work consists of four chapters. The idea itself controlling was talked over in chapter first in the process of the management the enterprise and his aims, instruments, kinds and conceptions. Aims and the responsible person for functioning controlling tasks were presented – controllers, and also advantages were presented and the controlling of the given organization places requirements what so that his utilization is in the full moon effective.

Second Unit he concerns managements in controlling to the function. On basis of four basic: planning, organization, motivates and controlling the essence their of the reflection in controlling was showed.

The attention was paid in chapter third to the division of the financial responsibility among the centers of the responsibility (so-called centers). Every from 4 stepping out centers will be talked over and his part in system controlling and management will be qualified.

Fourth Unit this connection of Theory with the practice. On the basis of the firm COMPANY ., the mobile phone was introduced become controlling in the structure of the enterprise, her the part of the task and functions. She however was introduced become her activity, achievements, the profile of the production, assortment earlier.

Settlements finish the work and conclusions what gathered the authoress of the work in the course of her realization.