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The dynamics of business environment, the complexity of tasks that management must solve, and size of a company impact implementation of controlling in the company. Controlling can be implemented in a company as a philosophy of corporate governance, or it can be institutionalized in the organizational structure of corporate governance as a department, or controlling tasks can be entrusted to existing departments, or a company can use the services of an external agency. The goal of corporate governance is a vital company capable of internally managing changeoriented to the outside. It presupposes the ability to adapt and progress. To fulfil this management task, managers need an extensive integrative complement to controlling management. Controlling complements and integrates management in both the conceptual, functional, and institutional terms and the personnel sense. The controlling philosophy and controlling infrastructure are pillars of management complement. With their help, it will be possible to get under control the complexity of business management. The formation of controlling in manufacturing companies strongly depends on the type of production. Controlling must monitor several strategic and operational control variables. Controlling places certain minimum demands on the management philosophy. Management corresponding to the requirements of controlling is goal oriented, determined by planning and control. The complexity of controlling implementation depends on whether it is the initial introduction of controlling or the expansion of tasks and improvement of control tools. The book is organized into six main chapters analyzing company controlling. It is dedicated to everyone who wants to learn more in the field of controlling or is interested in this area.