Abstract:

Controlling is in a modern economy an important function and also a business philosophy. It is a  support to management in a process of adaptation to internal and external changes. Controlling has been proved as the major factor of company's performance, not only in other countries, but in Croatia as well. The purpose of this research is to introduce the controlling practice in Croatia and direction and intensity of changes in the period from year 2001 to year 2007. This paper presents the results of research of reality of controlling in Croatia, from the information point of view. The flow of information is being considered: from where do information come and where do controlling information go. Information network of controlling according to results of research characterize: domination of accounting information on the supply side, domination of management on the side of demand, introvert directionality and operative directionality.