*Research Scholar, DOS in Commerce, University of Mysore, Mysore.
**Associate Professor, DOS in Commerce, University of Mysore, Mysore.
The balanced scorecard consists of two types of performance measures. The first are financial measures to describe the past actions. The second are non-financial measures on customer satisfaction, internal business processes, and learning and growth activities. These measures are balanced between the outcome measures and the measures that drive future performance (Kaplan & Norton, 1992). This study is focused on Balanced Scorecard application in performance measurement in star hotels. The study attempts to analyze the implement of balanced scorecard in various areas of India hotel industry including financial perspective, customer perspective, internal business processes perspective and employee perspective. The questionnaire distributed among the related authorities and managers and employee in hotels system to evaluate the application of balanced scorecard in the industry. The study focuses on the Three Star Hotels and four Star Hotels in India (Karnataka). 15 top Hotels of Three Star and 15 top Hotels of Four Star are selected for the purpose of analysis. The questionnaire consisted relationship between Non-Financial Measures and Financial Measures in Star Hotels. The results showed that on the average, the total scores in cause-and-effect linkages of Four Star Hotels were higher than the related scores in the Three Star Hotels.
Balanced Scorecard, Financial Measures, Non-Financial Measures, Cause-and-Effect
