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Companies consist of structures and the centre of all structure function. The functional approach prefers the system of divisions and their cooperation. The functional control system controls the company functions. The different control systems want to achieve continuous development, protection, competitive edge, conformance and value. In the past couple of years the emphasis from the method of the control put onto its for the companies. The expected results show us the functional control systems and the factors which influence them. This way we can define the factors to be eliminated and the factors which have a positive affect so that the controlled functions of the company can work successfully.