Management is present in almost all organizations today. In order to perform well, organisations must have quality managers who are able to perform their functions. The functions of management are: planning, organizing, human resources management, leadership and control. There are three levels of management: top management, middle management level and the lower management level. Each of these levels includes businesses and problems to deal with. Each manager needs to have certain knowledge and skills, and the most important are: technical knowledge and skills, knowledge and skills in order to deal with people, and conceptual knowledge and skills. The function of control is responsible that the entire process of business is done according to the plan and strategy of the company. For control, the information about how the company operates at a certain point is very important so it can be compared with the goals. The process of control is carried out in four stages: setting standards of executions, measuring performance, comparing with standard, and performing corrective actions. When the control is tried to be divided, there are multiple divisions because of different authors, but the most accepted division is: accounting control, administrative or executive control, and management control. In order for the control system to be effective, it must meet the criteria such as accuracy, timeliness, objectivity. In order to fulfill and exceed all customer expectations, Valamar Riviera attaches great importance to control as its aim is to remain the leading tourism company in Croatia.