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In early January 2020, Gabriella Lopez was reviewing the 2019 balanced scorecard results for Wild Horse Management

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In early January 2020, Gabriella Lopez was reviewing the 2019 balanced scorecard results for Wild Horse Management. As the Vice President of Asset Management Group, Lopez had developed and implemented the balanced scorecard throughout 2018. Thus, 2019 represented the full of results using the balanced scorecard approach. She was anxious to see if the scorecard she had created was accomplishing its primary objective of aligning the company’s strategy, structure, measurements, and incentives.
Developing a balanced scorecard had been a considerable challenge because of the complicated nature of the hotel industry. Lopez’s employer, Wild Horse Management, managed hotels on behalf of third-party owners who had franchise agreements with the Marshall Corporation. Wild Horse Lodging concentrated on managing three specific types of Marriott properties: Fairfield Inns, Courtyards by Marshall, and Residence Inns. Fairleigh Inns and Courtyards by Marshall offered the typical variety of hotel rooms, whereas Residence Inns offered “suite arrangements” that included a kitchen, sitting room, and one or two bedrooms. The Courtyards typically had a restaurant, whereas Fairleigh Inns and Residence Inns did not. Instead, they had a “gatehouse” area that served a complimentary breakfast.