The basis of effective leading of an organization managed in an up-to-date way is that the leadership is able to ensure the agreement among the environment of the organization, its strategy and its internal function (structure). Controlling is a well-acquitted vehicle of implementing this leadership related task.
With its methodology and information sharing, controlling system supports the managementʼs long-term strategic, mid-term and short-term operative planning activities, forecasting results, costs and prices, as well as its functions for innovation. Besides planning, the major task of controlling is to promote, – with processing the online data of the production and operation, – the control of economic processes, analytical and in-time intervention and feedback related tasks. The topic of this present paper deals with the difficulties of spreading, introducing the approach and methodology of controlling based management into the organizational culture of a small and middle sized company.