Companies dealing with transportation in this day and age face many challenges. The rise in fuel prices, the lack of professional driving staff, the functionality of the bus line network and the increasingly rigorous legal regulations and provisions place before the management the necessity to think about tomorrow’s business today. Management should make business decisions based on the information received. The task of the controlling function is to present relevant and transparent information from the company and the environment to the management. Controlling is part of the management function and is related to all business functions in the company. It supports management in planning, monitoring and business decision-making. The thesis deals with preparatory actions related to introducing the controlling function in a medium-sized company that deals with road transport of passengers. As management mainly relies on data obtained from accounting, the goal of introducing controlling is, based on collected data from all departments, to provide management with the necessary, valid and sufficient information required for making decisions.