A research on the balanced scorecard in the hotels

In the present, companies have activities in a changing and improving environment, in which the competition is getting harder. In this environment the success of the companies depends on developing correct strategies and applying them.Balanced Scorecard, fed by trends such as quality, security, total quality, customer-oriented production and organization, management of change, activity based cost, integrated supply chain, process management, competition management, is a strategic management understanding, which emerged in the 1990?s and has more radical opinions than its resources.The short and long term objectives of Balanced Scorecard are to reflect the financial and non-financial, intra-company and out of company relation between performance and result indicators onto the company strategy in a balanced manner within cause and effect hierarchy.This research was planned and performed in order to determine using of Balanced Scorecard in four and five stars in Alanya.The sample group in this research was composed 92 four and five stars hotels in Alanya. The data of this study were collected with the help of the questionnaire which was prepared by researcer.The data analysis of this researh was made with SPSS 10.0. Most of the directors who defined their opinions about thirtynine criteria were towards complately join. As a result of this study was defined, directors in sample group were inclined for using of Balanced Scorecard.Key Words: Tourism, Hotel, Management, Accommadition Management, Balanced Scorecard, Performance Measurement , Strategic Management, Alanya.