| Variables | Numbers | Percentage |
| Different management control tools used by hotels in Bukavu | ||
| Budget | 12 | 28% |
| Management accounting | 23 | 55% |
| Dashboard | 7 | 17% |
| The balanced score card or the EVA | 0 | 0% |
| Is there a link between strategic plans and the tools used by hotels? | ||
| Yes | 20 | 48% |
| No | 22 | 52% |
| Instruments for assessing results in hotels in Bukavu | ||
| Year-end balance sheet | 6 | 14.28 % |
| The income statement and the budget plan | 21 | 50 % |
| The operational plan and year-end financial statements | 10 | 24% |
| Differences between achievements and initial objectives | 4 | 9.52% |
| Year-end turnover | 0 | 0% |
| All these instruments | 1 | 1.42% |
| Tools for managing objectives by hotels | ||
| 1): Its initial capital | ||
| 2): Annual turnover | ||
| 3): We simply compare the turnover figures of the different financial years | ||
| Importance of designing management control tools before each exercise | ||
| Yes | 42 | 100% |
| No | 0 | 0% |