Management consists of five main functions that include: planning, organizing, staffing, leading and controlling. Each management function is equally important for the company's management system. One function cannot function without the other, and it is extremely important for the entire system that each function is successfully established in order for the company to function. Controlling is the last function of management, but just as important as all the others. Controlling can be defined as a process that measures, evaluates and directs the company's resources and initiates the necessary activities in order to act towards the company's goals. Each set goal must have its own plan, and each plan must be controlled in order to be successfully implemented. During the process of implementing planned activities, they often go in an unexpected direction. Some of the deviations and errors during the implementation of the plans can have big consequences for the company. That is why it is important that every company has an adequate co ntrol system in place. Controlling consists of various instruments and activities, and all of them have a common purpose - the achievement of goals.