The purpose of this study is to develop suitable indicators for resort business management evaluation, and identify the impact relationship of each evaluative perspective. Based on Kaplan and Norton’s Balance Scorecards model, 3-round Delphi surveys were conducted to derive key performance indicators, compatible with Korean resort industry. Indicators, which reflect 4 different points of view were selected based on preceding studies of KPI. A total of twenty-five professionals in the resort industry responded to the Delphi survey.Four indicators were identified as a result of the survey: 1) financial KPIs, operating profit achievement rate, sales growth rate, guest room operating rate, economic value added, and unit client price increasing rate were developed; 2) the client KPIs, personal service satisfaction, enhancement of corporate recognition, reservation success rate, revisiting rate, and customer satisfaction index (CSI); 3) the internal process KPIs, brand image, staff satisfaction, communication extent, labor cost efficiency, and service system establishment; and 4) the learning and growth KPIs, ESI adequate compensation system, vision sharing, granting self-development opportunity, and welfare level. In addition, some suggestions for practical application of the identified indicators to Korean resort business were included.핵심용어(Key words):균형성과지표, 핵심성과지표, 리조트, BSC(Balanced Scorecard), KPI(Key Performance Indicator)