The enterprise COMPANY . the activity leads in the trade, where he steps out large competition and this he is not only national manufacturers. However through the use of one of tools Controlling „analysis of the competition”, the firm went out on the leadership under every regard practically. They are matters, which he should improve, but as see are they the most essential, since they do not decide in the large degree about the position on firms. On the market COMPANY . he is perceived as one of prospering better firms, both under in relation to the attractiveness of articles, the assortment of products as
and the turns. There are no even in the matter of the production and under in relation to productive powers, the deadlines of deliveries, quality as and also the elasticity.

In the firm COMPANY . mobile phone Controlling exists from recent but he has already on his the account the many achievements. This the most important is that the essence herself of this mobile phone was valued by workers and taken back. He is not received as „something” what orders, controls and estimates. What is something he will foresee, he will advise, he will propose.

Occurrence of Controlling in this firm supports the everyday activity of the enterprise and shows on the enlarged efficiency of the work. The firm plans to broaden the position of this mobile phone in the future, about remaining the two (receipts
and investment).

I tried to show creature and the meaning of applying Controlling
in the enterprise in the work. The firm „COMPANY .” magnificent oneself to be the good example of functioning Controlling in the private firm. Reached market successes show on the effectiveness of the work of mobile phone Controlling, and simultaneously on extension of her function, mainly in the area of costs and investment, both factual how and financial.