Avci et al. (2010) also employed both financial
and non-financial performance metrics for
assessing the firm performance from the
perspective of company. They used hotel room’s
occupancy rate, firm’s market share, operational
cost and net profits as the key metrics in
measuring the FP. On the other hand, customer
satisfaction, customer loyalty, employee
satisfaction, employee turnover and company
image were used in measuring NFP of surveyed
tourism firms.