The purpose of this study is to develop a useful framework to evaluate the interrelation-ships among four output perspectives of the balanced scorecard using DEA to measure per-formance efficiency, including efficient frontiers, benchmarking partners, and inefficient slacks. A 32-item survey questionnaire was developed to conduct a survey using 44 hotels in Taiwan and 44 in Vietnam as the sample of this study.Through a series of questionnaire surveys, the results of this study indicated that the comprehensive model is valuable and that there are significant relationships among the four perspectives of the balanced scorecard, i.e. financial, customer, internal business process and learning and growth perspectives’. Furthermore, the results of applying DEA into the bal-anced scorecards to measure performance efficiency of hotels in Taiwan and Vietnam showed the efficiency frontiers and benchmarking partners which can tell the ideal input volume and the slack of every hotel. The information could be very helpful for hotel managers to identify competitive positions and improvement goals.