Maintaining stable business and competitiveness on the market depends on the possibility of prompt response to changes in the environment. The need for continuous adaptation to new business trends implies the importance of proper selection of key activities and more efficient use of resources. Consequently, hotel companies are increasingly focusing on developing an effective cost management system, with the aim of achieving optimal financial results and achieving the company's strategic goals. This thesis emphasizes the importance and role of controlling as the main support to management in the decision-making process in accordance with the set goals and required business standards. By applying modern tools such as the USALI method and the Balanced Scorecard (BSC) model, through the selected measures and indicators, controlling provides possibility for monitoring, measurement and analysis of the results obtained and key management information that are the basis of decision-making and planning of future activities. In line with the above, the implementation of controlling in the company is emphasized as a key prerequisite for effective decision making in the area of cost management and overall business processes, with the aim of increasing the efficiency and effectiveness of a modern hotel business.