호텔기업의 BSC 구축을 위한 핵심성과지표 개발

This study was conducted to derive and develop KPI(key performance indicators) for establishing BSC(balanced scorecard) structure of the hotel industry. To attain the purpose of the study, the survey was conducted twice to find out performance indicators by university professors in the hospitality field and administrative employees working in hotel industry many years. For deriving KPI from variable performance indicators, Kendall's W analysis and Man-Whitney test have been used first and differences between two expert groups was identified.In this study, 'Operating income', 'Operating income growth' and 'RevPAR' were showed with financial perspective, 'Service quality', 'Brand image', 'Client acquisition' and 'promise implementation' were come with customer perspective. In internal business process perspective, 'TQM', 'Grasping customer need', 'Cooperation with team & employees' and 'Prompt performance' were revealed. 'Empowerment & responsibility', 'Communication' and 'Notify & access information' was derived in learning and growth perspective as KPI. However, 'Operating income' are more important than the other performance indicators for employees.Consequently, from this study, what and how to measure for value enhancement are contributed to hotel enterprises and present process.