When it comes to management, the emphasis is on achieving goals using limited resources available to the company and operating in a changing environment that is actually permanently and very rapidly changing, which also emphasizes the importance of the task entrusted to management. The research problem can be defined as ignorance of the application of managerial functions in the company Lidl Hrvatska d.o.o. k.d .. The objectives of this paper are based on a theoretical presentation of enterprises and entrepreneurship, the conceptual definition of management and managers, with special reference to managerial functions. The theoretical part of the paper is the basis for the development of the empirical part of the paper which aims to present the application of managerial functions in practice on the example of Lidl Hrvatska d.o.o. k.d .. Lidl Hrvatska d.o.o. k.d. was founded in 2002., and in 2006. opened the doors of 13 stores, while today it has 102 stores, 2 logistics and distribution centers and about 2900 employees with a tendency of constant growth (especially during the tourist season). It is possible to conclude that the observed company is very complex since it operates as part of an international company, which also has very complex business rules, and thus the application of managerial functions. The company pays special attention to all management functions, but special emphasis is placed on human resource management because employees are recognized as a key resource that the company has. Special emphasis is placed on compensation, so the company pays its employees one of the highest salaries in this sector.