The bachelor thesis deals with the issue of control and is divided into three parts. The first part is devoted to the general concept of controlling - its definitions, division, functions, tasks, objectives, principles and subsequent introduction into practice. It points to the inclusion of control in the organizational structure and its basic roles in this structure. Furthermore, it defines the differences between control and controlling and the position and tasks of the controller. The first part is also focused specifically on financial control, its objectives, tasks and control status. This section also deals with the psychological aspects of introducing controlling in selected forest enterprises. The second part is devoted to the objectives and methodology. The last, third part, deals with the analysis and evaluation of the questionnaire survey. The thesis highlights that controlling is considered to be an important and indispensable component of corporate governance and the future of corporate governance.