Controlling as a modern concept of corporate management, strives to ensure the success and development of the company through the processes of coordination and integration of all business areas. Controlling human potential as one of the functional areas of controlling involves all activities of professional support to management in order to increase the efficiency and effectiveness of human resources, which consequently affects the business of the company. Human potential is a specific resource of an enterprise. Human work is included in all business processes, which is why they are of the utmost importance for hotel companies in which human labor is part of the company's hotel product. The purpose of this paper is to investigate the theoretical and practical significance of human potential controlling in the hotel business whereby a survey was conducted on hotel managers to gain insight into managers perceptions of the importance and necessity of implementing human potential control into their hotel business operations. In addition, a survey was conducted on the managers of three large hotel companies in Croatia to gain insight into the practice of controlling human potential in hotel companies. The aim of this research is to analyze the importance of controlling for a hotel company, the motives and the need for implementation of human potential controlling in order to achieve better quality of human resources management and improve the performance of the company. The conducted research revealed there are motives and a real need for hotel business management for professional assistance in human resources management, which is achieved by controlling human potential.