This research is aimed to discover whether Management Controlling System and Organization Culture influenced Toward Company’s Health Level on Strategically Industry of BUMN in Bandung City partially and simultaneously. It is related to a massive change in business field, hence the competition in any trade becomes developed global competition, the company was demanded to be ready with the global competition. The research design used analytical descriptive and verificative. Management Control System is a system used by management to control an organization activity in formulating management strategy, identifying strength, weakness, threat and opportunity which are not systematically organized, and then deciding a new strategy as a respond, on its implementation, Management Controlling System has a role to make sure each duty was accomplished effectively and efficiently. So is a good organization culture which expected to support and increases a maximum work. The conclusion of the result was Management Controlling System and organization culture gave significant effect toward company’s health level.