Measuring the performance of hotels comparatively with balanced scorecard

There are many factors that are decisive in the success of the accommodation enterprises. These factors include financial variables such as sales amount, income level, costs, contribution and profitability, as well as non-financial variables such as customer satisfaction, return rates, service quality and staff loyalty. Thus, classical performance calculation methods based on financial criteria are limited. Therefore, it is necessary to use comprehensive methods that handle both financial and non-financial performance criteria. Balance Score Card (DSK) is one of the multi-dimensional performance measurement methods developed to meet this requirement. In this study, it is aimed to show how the mentioned method is used in accommodation enterprises and to reveal how the results obtained are evaluated comparatively in different businesses.