The authors note, that controlling plays a key role in the improvement of tactical and strategic planning in the decision making process. On the example of poultry plants the authors apply a systematic approach, according to which the decision making process should begin with concrete goals or definition of clear “input” parameters (profitability, profit, liquidity and other indexes). The authors suggest the following three options for the operation of controlling system: a) to make a decision in the field of production the classification of direct and indirect costs should be used, b) for marketing decisions only the classification of variable and invariable costs and direct costs is used, c) for investment decisions the full cost or absorption cost are used.