In view of the importance of the hotel sector for the Northeast region, and of the practice of performance assessment for business management, this work seeks to identify aspects related to performance assessment, from the perspective of the Balanced Scorecard (BSC) and to compare this with the indicators used by hotels in the town of João Pessoa (PB), as well as determine whether there is any relationship between them. The empirical research was carried out with 31 hotels. The methodology included a literature review and a field study, using a structured interview as the data collection method. One of the main findings was that managers of the hotels investigated believe performance assessment is important for establishing goals, motivating and improving quality, demonstrating the attention given by the respondents, to the perspectives of internal processes. Not all the respondents who claimed to know the importance of performance assessment actually carried it out, and those who did practice performance assessment did not use formal models.. It is concluded that the hotels investigated give priority to non-financial indicators, particularly those which are client-focused. Finally, no relationship was detected between the use of financial and non-financial indicators, however, there is a statistically significant positive relationship between the non-financial indicators. One limitation of the method used is the fact that it was not possible to establish a relationship of cause and effect between correlated indicators. Key words: Performance Assessment; Balanced Scorecard; Tourism.