The paper focuses on the analysis of SMEs and managerial functions. The aim of this paper is to identify key functions in SME management based on the analyses performed, evaluate the role of controlling as an important tool influencing the resilience of SMEs. For data analysis, the paper used the method of correlation analysis and descriptive methods statistics. The results of the paper show that controlling cannot be clearly considered as a significant The research also shows that controlling is the most significant managerial function is the ability to delegate and the least significant is controlling itself.