Controlling tools in a wood processing company

This article deals with selected controlling tools and their application in practice. The main aim of the paper is to apply the method of calculating ABC to a specific product in the woodworking company, to compare the results of the ABC method with the actual business calculation and to evaluate the contribution of the applied method. At the same time it is necessary to theoretically define the term controlling; specify the cost controlling, calculations and reports as its tools and offer the company functional cost-tracking solutions using reports and the ABC method with future applications.