This study was designed to examine the existing studies on Balanced Score Card(BSC) which is being spot-lighted as the performance system in hotel industries. In addition, this study also examines the effects of BSC on service qualities when applied in service industries. Services business have different features from other manufacturing industries and also highly value the importance of service quality as a factor which can directly affect the performance in service industries. Therefore, the performance system measuring service Qualify need to be developed in terms of BSC. This study is to prove the need of strategic approach to achieve improvements in service quality using BSC. For this study, Statistical similarities were used to prove the interrelationship between service quality and four factor in BSC. However, there was a limit on the statistical and study model. To overcome the problems, more related studies need to be followed up for a general use.