Controlling in the republic of Croatia with emphasis on the region of Istria

This paper presents the actual situation of controlling in the Republic of Croatia and expectations of its future development. In the first part of the paper a theoretical overview, of controlling is presented with the accent on its importance in the day, to day business in modern enterprises. Also there is a short presentation of the situation of controlling in the companies in West European countries. The paper also analyzes the situation in the Istrian Region and compares it with the situation in the whole country. It explores the presence of controlling in the companies, its organizational structure. independence and similar factors that influence the success of controlling implementation and operative work. The expectations of the future development of controlling in Croatia and Atria are also included.