Control can be defined as a continuous proces of information processing in order to learn deviatinons between planned and actual size, including analysis of the reasons of these deviations. The basic aim of control is to safeguard the company's assets and growth through the realization of the set goals. Controlling presents a function of the system management which increases its efficiency and effectiveness, and therefore the ability to adapt to changes inside and outside the company. The relationship of controlling and management is often displayed as a cross-section of two circles. The controller is responsible for designing and connecting systems of values, planning, control, information, organization and human resources management and for their continued alignment. Management is responsible for shaping and directing vital enterprise based on incomplete information and under severe time pressure. The objectives of controlling more related to measuring the effects and effectiveness of performance and success or failure in the market, and evaluation of customer satisfaction, but the test of objectivity and reality of the financial statements, and monitoring the execution of the legislation. Introduction of controlling the company is considered by VARIANT, introducing tasks, obstacles to the implementation of decisions and resistance in his IT introduction. When introducing any significant changes in the organization should be remembered and resistance as a result of lack of knowledge or lack of knowledge, fear of loss of status, job, etc.