This research is to find a way to improve level of management performance and power of competition against other competitors in the same field. especially, outsourcing closely related management performance has been studied. In this research, 250 questionnaires for super delux hotel were distributed and analyzed 236 with Path Analysis. finally, the most important things impacting financial performance have shown contract cost, skills, inner management skills, clarity of contract conditions, etc... controllable outsourcing factors and cooperation between outsourcing company and hotel as well is important to improve service quality based on work efficiency. In conclusion, hotel industry has to continue to work on building stronger relationship with outsourcing companies based on controllable outsourcing factors. it will bring positive effect to management performance through customer satisfaction.