Controlling is the most effective tool used for company management. Its implementation is a long-term, difficult and complex process that is specific to each company. All managers, owners as well as employees, should be prepared for the implementation of controlling and its use in the company, having in mind obstacles and advantages of this type of management. The success of business and the introduction of changes largely depends on people. The changes also affect the managers and executives themselves. Management controllers make a crucial contribution to the success of a company. What is important is to choose an adequate approach that would be acceptable to some interest groups. The paper describes the controlling function as well as controller's engagement. Control as a management function, basic control methods and techniques are additionally explained. In order to show and explain the implementation of controlling in a company, the paper also exemplifies the implementation of controlling in a hotel company, along with the basic tasks and control techniques.