In this work we discuss the issue of controlling and its psychological aspects . The main goal of the thesis is to purpose a model of implementation, enforcement and utilization of controlling in large companies. The goal if formulated so that it will respect how controlling is perceived by interest parties within the company and its psychological impact on them. Before constructing a model the necessary data was acquired by queries conducted in several Slovak companies. To achieve the assigned goal it was necessary to properly define the issue of controlling and the psychological aspects of how it is perceived. This was done in the first chapter of the thesis. In the second chapter we have analyzed the results of the empirical research conducted by queries aimed at companies residing in the Slovak Republic. In the last part of the thesis, based on the previously acquired knowledge we were able to finally formulate a model of implementation, enforcement and utilization of controlling in large companies and give our conclusions on these remarks. We believe that we have successfully achieved our goal an that this work will be a valuable contribution not only for its readers knowledge but also for general practical utilization.