The subject of the diploma thesis was the analysis of psychological factors affecting on the perception of financial and non-financial benefits and barriers of controlling in the company in the context of internal interest groups. The importance of processing this analysis result from the fact that in an existing market environment enterprises need to continuously improve all internal processes and their downstream management systems, including controlling, by which the business responds to new situations. The main goal of this diploma thesis is the creation of a model of control implementation. We have respected the psychological aspects that affect the perception of control by the management of the company. An empirical survey was carried out in the form of a questionnaire in enterprises in the territory of the Slovak Republic. In the introduction we paid attention to the theoretical basis of controlling and the psychological aspects of his perception. Subsequently, we analyzed the obtained data and proposed a model of implementation of controlling into an enterprise that takes into account the psychological factors of its perception. The aim of the SWOT analysis was to reveal opportunities and threats in pointing to strengths and weaknesses, thus fulfilling the main goal of the diploma thesis. We believe it will be beneficial for practical use in controlling.