The leadership of the activity in new, „hard” market conditions forces the boards of economic subjects to rigorous warning of the principle of the rational working. This easy is not in the current of situation of the country; he is not also easy at different states about the market economy. Though
at these states more the conditions are stabilized the internal and external workings of enterprises, then productive processes however become more and more very simply, and the possibility of the influence on the market – limited. That is why the endeavor of the managements of enterprises comprehensible is to search and applying tools enabling them making decisions restrictive the economic risk, this facilitates for the achievement of put aims: the maximization of profit, the continuation of activity and the development of the economic subject. The experiences of West-European and American enterprises show that „controlling” be can tool such. Controlling is the way of thinking and working, realized through the co-operating with each other mobile phones of the enterprise.

The beginnings controlling reach the years eightieth of the last century, when this introduced one of American forwarding enterprises the position of called so comptrollers (later controller), to which with the financial matters of the enterprise the tasks belonged. The true development controlling fell on years twentieth, when they were forced to the search of the new methods of the management in the result of the crisis of the world enterprise. On the European soil, controlling spread in years fiftieth, mainly for the matter of institution of the branch of American firms.

The notion controlling is identified with the word often the control, but this understanding is too narrow, because controlling marks the system of the control the enterprise. One can define the notion controlling as the system steers, the regulation or also maintenance under the control of material processes and economic results in the enterprise. According to H. J. Vollmuth’a. he„controlling is above the functional instrument of the management which should support the management of enterprise and the workers of the board near making the decision”. These decisions relate to the economic results of the enterprise, both positive as and possessing the negative economic undertone. From second meanwhile sides relate the planning to these decisions, which he should exist in the administered practically enterprise. Saying about the planning you should have on the thought both the planning operating) how and long-term (strategic). They found themselves among others in the worked out in United States catalogue of tasks for controlling:

• the planning – study, co-ordination and managing institutional plans,
• the interpretation – the comparison of plan with his realization, analysis and the interpretation of the course of the realization of tasks,
• opinion and advising – help for management in all questions connected with planning, management and control,
• taking the care about the realization of tasks – internal control, revision, the assurance of utilization of productive powers,
• investigations – the current analysis of the world of businesses.

The part from exchanged above tasks is warned in every enterprise with the whole certainty, but one can then speak just about controlling, when he functions the hugging the whole enterprise co-ordinate system of planning, control and delivery of the information.

Controlling makes up the centre to achieving the aims, keeping terms ¬ the speeches
and perception of appearing difficulties. Using sizes postulated and real he works on the principle of the manageable coupling. He is be well-versed in on the future, takes into account the surroundings, and detects the bottle-neck in advance that is the weakest links of the enterprise. Taking into account dependence between variables inside the enterprise the decision process stimulates now, and surroundings and between strategic workings
and efficient. He is the result of the working controlling settlement and the transparency of the system of information, the development of initiative and enterprise in the scale of the enterprise, proper transport about the realization of aims, stepping out difficulties and results, suitably early warning about disturbances and undertaking the workings for their removal.

The system controlling has organize to be regulated and this in the turn requires following workings:

• the introduction of the system of accountancy set on the aid of the function of the management,
• construction of the of the planning institutional system,
• organizing wide thematically,
• organizational qualification and the settlement of the system controlling.

Interests of the creators of systems controlling concentrate first of all on following be well-versed in subject kinds controlling:

• financial controlling,
• the controlling of the investment,
the controlling of marketing,
the controlling of the production,
controlling of the supply.

All one considers exchanged higher kinds controlling in the context efficient controlling and (or) strategic.
One talks that the assurance has the enterprises of the help on the aim in choice and the realization of tong - terms decisions to the management about strategic controlling. They are the most essential distinguishing feature strategic controlling:

• long ,
• the support oneself on chances and threats in the future,
• the support oneself on existing in the future supplies.

One however talks about efficient controlling as about the system of steering the profit in the short period of the time, leaning on accountancy and set on analyzing the enterprise for the help of arithmetic methods to the situation and not only.

They favor this type controlling: characteristic tasks: steers the profit, planning fluencies, the control of rent ability, existing supplies.

The necessity of applying strategic controlling results:

• results economic enterprises – profit, rent ability – the qualifications of the future potentials of the success require; between these two the category ¬ sizes have to step out the exact dependences which should study, synchronies
  and co-ordinate me
• strategic aims have to take into account the possibilities, chance and threats which can step out in the future. You should foresee them and use ably,
• there is in connection with the chosen conception of the strategy the investigation existing supplies to the settlement of the size of supplies in indispensable futures,
• the realization of strategic aims requires and the co-ordination of workings in all areas of the enterprise, and so he goes beyond the narrow opinion of costs, profits, fluency and different sufficient measures to the opinion of the short-tems activity,
  assure long-lasting existence and favorable development to the enterprise, you should foresee with suitably long outdistancing what do, in what way and for the help of what supplies,
• the enterprise works in dynamic, what inflicts that received strategic aims may not answer with the outflow of the time the possibilities.

The interesting person the name of controlling in the enterprise is oneself controller Her part consists enterprises in advising in the matter of the choice of the methods of the planning of strategic to the management, meanwhile on the lower rung – the planning efficient. Person such co-operates near establishing informative needs, the choice of the sources of information, defines adequate coefficients to informative needs, control the works in the range of preparing analyses relating to surroundings, he fulfils function of the adviser of the economic board to the trade etc. Controller. His part consists in the proper interpretation of the numerical data, conviction about the threatening the firm consequences of the behavior of the present state. Controller is one’s kind the seller of aims and plans.

Contained in the „Catalogue of tasks controllers” tasks worked out by Financial Executive Institute move to:

• the planning working out, realization and the co-ordination of varied plans
  in the enterprise),
• preparation and the interpretation of financial (the comparison of plan with his realization, analysis and the interpretation of results), opinion and advising (help in the realization of managerial functions),
• outside (for state agendas, shareholders and banks),
• supervision over the realization of tasks (internal control, revision),
• economic analysis (settlement and the interpretation of the economic results of the enterprise and the opinion of their financial side in the aim of the control of costs and receipts),
• the co-ordination of information among the headquarters and her squads in matters of relating book-keepings, financial politics and the strategy of the development).

They were shaped in the practice three the figure controller related with the kind of surroundings in what the enterprise functions. The range of tasks and orientation controller
in the individual kinds of surroundings he is differentiated what table 2. illustrates.