Abstract
Tourism is a general business with operations related to accommodation, food and beverage, travel, and entertainment industries. The performance measurement for each tourism sector is different. To define a system of indicators to analyze the performance of each tourism sectors for tourism enterprises, a study was conducted with the particiaption of 200 tourism enterprises in Vietnam in the following fields: accommodation, food and beverage, travel and entertainment from January to March 2021 through survey questionnaires, in-depth telephone interviews and descriptive statistical methods for analysis. Research results have shown that tourism enterprises are very interested in performance analysis indicators, but they have not known which indicators to choose for analysis and how the analysis can be conducted accordingly. On that basis, the study has proposed a system of performance analysis indicators for each tourism sector, including accommodation, food and beverage, travel and entertainment for tourism enterprises to apply and analyze at their places.