The purpose of this study was to analyze what effects the service quality of the food and beverage section have on its organization value in the value-oriented hotel business, how the organization value influence work performance, and what causal relationships exist among variable factors such as service quality, organization value, and work performance for helping get the hotel business more profitable through guiding service improvements. For conducting the study, full-time staff working at the restaurants of premium hotels in Seoul participated in the test as samples from January 10th to January 22nd, 2009. The statistical data analyses were completed using the SPSS 12.0 program, and frequency analyses, reliability analysis, factor analysis, multiple regression analysis were conducted. The main results of this study were as follows. First, service quality of the food and beverage section in the hotel business caused positive effects on organization values. Second, it was found that the organization value and service quality also positively influenced work performance. Third, among service quality, organization value, and work performance, service quality had a direct effect on business performance, and organization value played an indirect role to cause effects on work performance through service quality. Accordingly, all of the workers engaging in the hotel business, including board of directors, ordinary managers and staff working at the food and beverage section, are highly required to recognize how keenly important service quality is for the hotel business.