Abstract
This research aimed to know and analyse the performance indicators used by hotel enterprises in the city of Braga/PT, identifying how they are used in light of the Balanced Scorecard indicator. A bibliographic research was carried out, with the purpose of bringing to light what has already been explored in specialized literature and a field survey was also carried out, which used as a data collection tool a questionnaire applied to hotel managers sent by e-mail, which included the presentation of the survey, the invitation to participate and the link to the questionnaire. The sample consisted of the hotel companies in the category of 2, 3, 4 and 5 stars totaling 21 hotels. The data was compiled and tabulated in the EXCEL spreadsheet and converted into an archive compatible with the Statistical Package for the Social Sciences (SPSS). It was concluded that 81% of the responding hotels use a Performance Measurement System (PMS) and that part of these (56.1%) uses a performance system with indicators calculated through EXCEL and in all the hotel companies surveyed meetings are held to discuss performance. The most used indicators are the financial ones (profitability, total revenue and billing - value) and in the non-financial indicators, the most used are the ones of customer satisfaction and loyalty to customers.
Keywords
Hotel enterprises; Performance Indicators; Balanced Scorecard