It has been found out that the experience of the implementation and use of the tools of controlling companies of Donetsk region is underutilized. The human resources potential of the controlling service can perform a significant reserve of increasing the efficiency and competitiveness of the domestic business. In the present article the methodical statements of analysis of the functioning efficiency of the services in controlling areas of the enterprise management system are worked out. Methodology fragment for assessing the human capacity impact on the company effectiveness depending on the net profit from the cost of implementation and support of controlling with the use of the correlation and regression analysis is proposed and tested. General criteria and variables for all the regression functions and criteria used and calculated in the analysis: the determinization coefficient, approximation error, evaluation of the significance of the regression equation as a whole based on Fisher's ratio test, elasticity. The dependence of the sum of expenses on implementation and support of the controlling and the enterprise’s net profit in the form of an inverted parabola, while net profit is very elastic for the costs of controlling, is identified.