Controlling can be considered as service management function, which subject is to gathering the required information on planned and actual levels of economic events and processes with a special focus on deviation detection of true course from the planned course. Special importance consists in solving the so-called. early warning systems, whose task is to highlight on probable changes, factors and their impacts, that may affect prospectively many activities and results of the organization. Simultaneously controlling represents a specific form of work with information and its role is not to manage the real processes, but the whole enterprise through information about the real processes. Relatively recent controlling area is transferring the ideas from management and economics to the field of human resources management, where controlling applies its approaches to human resources.