Globalization creates increasing market opportunities and at the same time it is a responsibility of companies to catch up with global/European economic players and to stand their ground among them. They can meet global challenges by providing high-quality services and manufacturing world-class products, which require a high level of knowledge of leadership and management competencies and the effective application of disciplines such as controlling. In a previous study, it was examined why small enterprises are fundamentally reluctant to introduce a controlling system and why they do not consider an important factor that brings profitable results. In the present article, the answer is sought to the following: how are a company and its financial results affected if it decides to introduce a controlling system. Does it have an impact on profitability at all? Does it matter when this decision is made following the establishment of the company? The latter is not examined as a function of the time passed since its establishment, but taking into account the life cycle of the enterprise, whether the introduction of the controlling system can be related to the development cycle of a company.
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