The producing enterprise management is currently undergoing changes due to the globalization trends that shift attention from the solution of technical and technological problems to human resources in the enterprise. These human resources represent a flexible component in terms of performance and benefits for the enterprise. In a global business environment, new management tools are introduced in the business management, one of which is controlling. It is important to know the anticipated reactions, the stuff in different positions that are already in the process of implementing a tool to eliminate negative attitudes. The aim of the paper is to present the identified socio-economic factors in the promotion and use of controlling in the practice of micro and small enterprises in Slovakia. The empirical survey was focused on the detection and analysis of financial and nonfinancial assets of controlling, and psychological aspects of the controlling perception in its implementation and use in the enterprise, on the part of business owners, managers and employees. Based on the results of the analysis, the benefits and barriers of this managerial tool in the enterprise were identified, with an emphasis on socio-economic factors. In the conclusion, a model for the implementation of controlling into enterprise practice of micro and macro enterprises is proposed to reduce and eliminate barriers and enhance benefits for the individual interest groups. The model highlights the critical points and areas in the implementation of the controlling, based on what could be its implementation in practice more simple and effective.