Özet:

This research aims to determine whether the balanced scorecard can be implemented in the 4 and 5-star hotels in Alanya by taking the opinions of the managers into consideration. The subaims are to find out whether the facilities that the hotels have make a difference in the viewpoints of the managers, to investigate the elements which the managers give importance to during the performance evaluation. Within this fragment, a case study which consists of all 4-5 star hotels in Alanya has been planned, a survey which will asses the attitudes of the managers related with subject has been prepared and data has been collected from the top managers of these organizations. The data collected from the top managers of these organizations. The data collected was analyzed by using descriptive statistics techniques. The analysis has exposed that the criteria of the balanced scorecard are taken into consideration during the performance evaluative even though most of these organizations do not have performance evaluation system. On the other hand, it has been found out that the managers give importance to customer satisfaction as well although they give priority to the financial criteria

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