Controlling is the system of the management depending, saying the most generally, on control the enterprise for the help of the analysis of numerical coefficients.

One can introduce the activity of every enterprise for the help of many data which characterize his state. The skill of interpreting these data, and every he goes for this, the possibility of constructing real, and also progressive prognoses which can contribute to the development of the enterprise makes up the essence Controlling.

He is the aim Controlling first of all utilization of the productive power, sale (marketing) and the assurance of the existence and the development of the firm. Controlling also shows coefficients connected with rent and financial fluency. Their analysis helps not only in the opinion, but and in identification of causes of rise such or different financial result.

This belongs to basic features Controlling etc. that instead of concrete given the type uses costs and sale oneself relative values. They are in The centre of the interest Controlling customers and the advantage, what the firm can them assure, and offering more convenient solutions from the competition, thanks to what the firm has the chance to win superiority over the competition.

The performance Controlling was the aim of the present 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.

Theoretical considerations were supported practical examples, and now the painting Controlling in the enterprise COMPANY.

It was showed in the work that reached through the firm market successes were in certain measure the contribution of the work of mobile phone controlling. He is the tool of the management in the studied firm controlling. The system controlling with the expectation of the future leaning on the wide analysis of present phenomena, he also deals with verification of the activity of individual elements (the mobile phones, branches happened,) the enterprise, taking into account market requirements (customer) in the process of making the decision and creating the suitable competitive position.