The essential determinants of controlling function are:

• business management by all segments
• management of the company’s profitability, business segments, individual products and services
• measurement and increase in employees’ profitability
• based planning of business development
• establishment of strategic planning and the long-term viability of the company.

Each company, when speaking about the decision on implementation or integration of a controlling function, is approached individually in order to make the draft of a project dealing with introducing the function. This is based on the recording of a business model according to which a company operates, i.e. this includes all the processes that are taking place in the company, especially accounting functions and IT systems used for recording all business events.

The estimated duration of a project usually ranges from a few months to even to a whole year, depending on the size and the complexity of a certain company, on the development of its accounting and IT functions, and on the level of cooperation within the company and with the consultant. In fact, the entire organization and all its hierarchical levels are included in this project, even the owner himself.