By creating the diploma thesis, we tried to approach the issues related to controlling, benefits of controlling and its barriers, as well as the psychological factors affecting the employees of the company. The main goal of this diploma thesis was to propose a model of implementation of controlling, which should respect the psychological aspects influencing the perception of controlling by the employees of the company. In order to fulfill the main goal of the diploma thesis, it was necessary to approach the first part of the issue of controlling, psychological aspects and internal interest groups, where we put more emphasis on employees. In the second part of the thesis, we focused on the graphical and statistical evaluation of the results of the empirical survey, based on which it was possible to create a model of implementation. The conclusion of the diploma thesis was devoted to the evaluation of the achieved results and on the basis of these facts, we can state that the main goal of the diploma thesis was fulfilled.