The aim of the study is to create a performance evaluation controlling model to evaluate the performance of tourism enterprises as a function of the economic effects of COVID-19. As a result of the significant change in demand resulting from the economic environment, expectations and cyclicality caused by the pandemic, the assessment of organization performance has become subjective. Under these changed environmental conditions, most of the methods used by tourism companies to evaluate performance are not effective enough. In our research, we illustrated a controlling model based on fuzzy logic through a case study. By applying the model, it becomes possible to evaluate project-oriented tourism organizations according to different standardized norms. Our model considers the subjectivity derived from measurability and goal setting. We point out that the performance of organizations operating in the tourism industry significantly influenced by COVID-19 can be subjectively assessed during the pandemic period and thus depends on the analytical context. By evaluating the performance of tourism organizations along internal organizational goals, more relevant information content and more informed managerial decision support can be achieved.