In this study, we present the management control function at the control system, pointing to the different assistive devices for controlling, the critical review of the problems that the manager faced carrying out its function of controlling the business in commercial banks. Therefore, we will serve the literature and experience of banking management developed market economies with a simultaneous effort to create a possible conception of the function of controlling the development of banking management in our country. Since in our country, we have no clear concept of commercial banking yet, from the point of view of system solution, as well as from the point of view of banking management like commercial banks in the market economies, we believe that any attempt at presenting possible solutions in the development of the banking functions of management in any circumstances represents reason of discussion and constituting of banking management system.