دور بطاقة الأداء المتوازن كأساس للمقارنة المرجعية في عينة من الشركات السياحية في إقليم كوردستان

Abstract EN

Performance is a fundamental and important concept for tourism organizations.

Improved financial performance is strongly correlated with improved performance in customer hubs, internal processes, growth and learning.

Hotels in the Territory clearly identify the Balanced Scorecard.

The sample of the study indicated that some hotels in the region have a weakness in the efficiency and experience of the staff in doing business despite the availability of good experience in the regional hotels.