Although hotels are generally thought of in a service context,commentators such as Harris and Mongiello (2001)
contend that this perception masks a breadth of industrial activities that need to be controlled at the hotel property
level, i.e., provision of room accommodation, production and provision of food, and beverage retail. In light of the
diversity of these activities, that each have differing cost structures, it would appear that a hotel represents a
commercial context with a particularly high need for a broadly focused performance measurement system such as
the BSC (Evans, 2005).