A COMPARATIVE STUDY OF STRATEGIC PERFORMANCE MEASUREMENTSYSTEMS IN THE HOTEL INDUSTRY

摘要

This paper examines the strategic performance measurement systems of two hotel organizations, WhiteLodging Services and Hilton Hotels, using The Balanced Scorecard (BSC) framework. This comparativestudy illustrates how hotel organizations plan, improve and monitor their strategic performance targetsthrough the use of comprehensive performance measurement systems. The paper also recommendsspecific approaches for the implementation of the BSC for hotel organizations.