由Kaplan和Norton创造的平衡计分卡于1996年流行并成为组织的报告表。而不同企业的平衡计分卡也是有所不同。(Nyheim, McFadden & Connelly 2005)。企业并非以个别标准来评估表现，而是以一套完整的评价标准，涉及到利益相关人、雇员、客户、所有者、供应投资商以及零售商。完整的平衡计分卡使管理层得以监管评价标准，诸如财务指标、净利润、收入以及预算差异。主要指标或关键因素为各种类目提供了所需信息，涵括营运数据、竞争活动、内部因素，雇员考核，满意度，成本节约、交易额、客户评价以及与供应商的关系(Nyheim, McFadden & Connolly 2005)。平衡计分卡也为职责履行及实现部门提供了战略性目标。而平衡计分卡也为评价及对比前期效果提供了基准(Nyheim, McFadden & Connolly 2005).平衡计分卡还呈现了以下内容，有关环境问题的如能源消耗及再生项目，有关外部因素的如研发、培训及创新(Nyheim, McFadden & Connolly 2005)。所有的信息为经营者带来成功及竞争优势。
Made popular in 1996 by Kaplan and Norton, the balanced scorecard acts as an organizational report card that varies from business to business (Nyheim, McFadden & Connelly 2005). When assessing performance companies do not use single measurements, but rather a set of measurements which takes into the stakeholders, employees, guests, owners, supplier’s investors and franchisees. The goal of a comprehensive balanced scorecard allows management to monitor measurements such as financial ratios, net profit, revenues, and budget variances. Key indicators or critical success factors provide information across vast categories including; operational statistics, competitive activity, internal factors, employee measures, satisfaction ratings, cost savings, turnovers, guest perspectives and supplier relationships (Nyheim, McFadden & Connolly 2005). A balanced scorecard also provides strategic objectives to those in charge of the implementation and fulfillment of these duties. The scorecard provides a benchmark to measure and compare results against other results previously taken (Nyheim, McFadden & Connolly 2005). Other information represented on a balanced scorecard includes; environmental issues such as energy consumption and recycling programs, external factors including research and development, training and innovation (Nyheim, McFadden & Connolly 2005). All of the information provides mangers within the hospitality industry with success and competitive advantage.
Departments that collect the data include; management, front office, back office, housekeeping, and sales. Management uses the data collected to monitor financial considerations such as revenues, net profit, actual versus budget variances, accelerated rates of change, and economic indicators. Management also the uses this information collected to monitor and measure completive activity and positioning including; rate positioning and market share, internal factors such as cost savings and efficiencies (Nyheim, McFadden & Connolly 2005). The front office uses the data collected to monitor and measure operational statistics that includes; occupancy, average dollar per room, total room revenue, rooms nights sold, and REVPAR. Employee measures such as satisfaction ratings, (Nyheim, McFadden & Connolly 2005). The sales department uses the data collected to monitor and measure guest perspectives such as satisfaction ratings and repeat business also any community sponsored programs or charitable contributions (Nyheim, McFadden & Connolly 2005). The back office uses the data collected to monitor and measure supplier performance and relationships such as on-time delivery and quality, delivery management systems, overtime, and turnover. Assessment learning and innovations such as trainings, experimentation, research and development and new ideas also falls under the back office (Nyheim, McFadden & Connolly 2005). Housekeeping uses the data collected to monitor and measure environmental concerns such as recycling programs and energy consumption (Nyheim, McFadden & Connolly 2005).
A balanced scorecard can help to determine the rates of a hotel room for a particular time of year, day or week, through measured data collected through the different department over a period of time. These measurements focus on different internal and external indications which include actual results and projections from comparisons to historical and budgeted results (Nyheim, McFadden & Connolly 2005). Through such data provide from departments such as sales and marketing, and business trends give distribution models on a balanced scorecard which gives management programs with dynamic real-time pricing. Hotel now channel reservations through services that yield greater contribution margins, which improves the hotels operating cost and as a result the hotels a completive advantage over other hotels (Nyheim, McFadden and Connolly 2005). Some channels also charge fixed fees in addition to transactions fees and services, example intermediary commissions 10 percent of the room total revenue, airline GDS fee $3 to $4 Universal switch $.25 to $.75 and hotel CRS $8 to $12 quickly adds up to as 20 percent of the hotels daily rate (Nyheim, McFadden & Connolly 2005).
In the food and beverage department a balanced scorecard measures sales and operations. This tool becomes critical to management because if studied correctly the scorecard enables different locations and employees to join together in for a more profitable department (Nyheim, McFadden and Connolly 2005). The food and beverage department uses the data from the balanced scorecard to evaluate customer’s service, this data is also very important because it allow the department to make changes if there problems exists. A balanced scorecard helps to determine the purchasing for the food and beverage department. This happens because of restaurants concerns with products purchased for their sites the dates, delivery, purchase price and quantity the scorecard system provides accountable and control. Although customers determine which of the foods sells off the shelf, the scorecard measures the guest overall satisfaction (Nyheim, McFadden & Connolly 2005). Hotel and restaurant mangers stay attuned to what customer’s satisfaction plays a very important role in the hospitality industry. The sales reporting can show guests trends in the room sale which affects the food and beverage department bottom line. Marketing segmentation or MTD also gives the food and beverage department of hotel key indicators of trends that could affect food and beverage sale (Nyheim, McFadden & Connolly 2005).
Management uses the data found on the balanced scorecard to determine staffing needs such as within the housekeeping department, front desk, food and beverage department and sales. The balanced scorecard shows the percent of rooms rented this data then determines how many housekeepers are needed to clean the room. For example a hotel with 150 rooms rented 63 last night, and each housekeeper cleans 14 rooms a day the manger determines the housekeeping staff only needs 5 for that day (Nyheim, McFadden & Connolly 2005). The same concepts applies to front desk staff, the manager makes the determination of how many front desk staff per week with information found on a balanced scorecard such as the data on occupancy, daily flask or Revpar (Nyheim, McFadden & Connolly 2005). The food and beverage department can determine how many to staff from information on a balance scorecard such as occupancy, revenues and overtime. Management also uses this information to staff the sales department, by measuring guest perspectives, repeat business and satisfaction ratings (Nyheim, McFadden & Connolly 20050.
Other choices management considerers when reviewing a hotels balanced scorecard includes specific measurements including people or results of opinion surveys, product or service product, and profit. The company’s bottom line remains the main choice to consider when reviewing a balanced scoreboard. A manager must take into consideration the measures should appropriate blend with the hotels success factors and focus on internal and external indicators, including any results, projection or comparison.