Controlling is knowledge and skill, that is, a group of multidisciplinary knowledge needed to, based on numerous data inside as well as on the outside of company, gather an optimal amount of information that are relevant for the managers to make qualitative decisions. Controlling has three main tasks, namely: planning, analysis and reporting, so it can frequently be compared to the navigator which the captain or manager cannot be without. Within the observed company for the production of cement and other cement outputs, controlling is under the conditions of harder economic crisis, but it is also a part of complex business surrounding and with its proactive 67 relation and efficient communication with inner and outer surrounding it is actually a place from which can be found new ways in area of creating new values. Mainly from that reason in this master thesis has been researched the role of the function of controlling within mentioned company Cemex Hrvatska d.d. The goal of this thesis is to research, explain and define the position of the function of controlling as well as the use and importance of that “new” function within the same. By the conducted research the conclusion has been made that the controlling in company Cemex Hrvatska d.d. has been implemented in the right way and by its own implementation as well as in coordination with the rest of the departments within the company has contributed to more successful and better business activity in the turbulent conditions of the present.