The objective of this thesis is to describe an operative controlling in the division, reveal its deficiencies in margin recording and propose improvements to the system. Further, to calculate the amount of administrative expenses of the division in years 2006 -- 2008 (including the plan for 2009) and evaluate its progression regarding the incomes. The thesis is divided into two parts- The first part forms a theoretic basis in the area of price splitting, calculation and operative controlling. The second part is focused on actual problems in operative controlling of Dalkia Česká Republika, a.s. -- Divize Praha.