History of the concept of controlling. Controlling generation. Concept of controlling. The tasks of controlling the attitude towards management. The principles, structures and controlling instruments. The importance of planning, operational and strategic planning. Management of costs, ABC method (practical example Activity Based Costing). Operational Controlling Instruments. Strategic Controlling Instruments. Balanced Scorecard. Application of the concept of controlling the different areas of business. The institutional aspect of controlling. Development of reports controllers (practical example). Techniques of presentation of controller’s report. The prospect of controlling development. Offering controlling service.