The purpose of this specialist graduate thesis is to explore if there are opportunities for the introduction of controlling (managerial accounting and control) in the medium-sized company Bernarda Ltd. The questions enquired in this paper are: 1) What is controlling, what are its tasks and how it is introduced into the company; 2) Do external conditions and situations in a specific industry branch enable further development of this company; 3) What is the financial situation of the company and what are the methods of managing the company; 4) What is the current state of digitalization of the company; 5) What are the necessary steps for the introduction of controlling in the company Bernarda Ltd. The most important and relevant domestic and foreign literature was used in the theoretical framework of the paper. In the research part, a survey questionnaire was used as a basis for a semi-structured interview to explore the company's determinants, business fundamentals, information system, managerial accounting and controlling knowledge, suppliers and other stakeholders, and financial indicators from published official data. The research showed that the company is one of the best in the industry, despite the fact that managerial accounting hasn't been introduced as a management function, but also that the company's digitalization system has not yet been fully developed. Based on the research, recommendations were made for the introduction of managerial accounting in the company, in order to facilitate the business and the transfer of ownership and functioning of the company in the future. Keywords: managerial accounting and controlling, enterprise, management, function, analysis, introduction, system