The determinants of corporate value are shifting to non-financial capital. Especially in labor-intensive businesses, it is essential to actively utilize non-financial capital such as human capital. This study aims to develop a framework for the integrated capital management with the concept of “Service Capability.” Based on the existing model for management with capital, we will develop a framework on the utilization and accumulation of capital for sustainable management. With the proposed framework, specific inter-capital relationships in the hotel industry are analyzed as a case study. Through interviews with the managers of three hotel companies, a SCAT analysis is conducted to show the strategic resources that support the sustainable growth of hotel companies. Both the common structure and the difference among the business areas of hotels are expressed on the relationship among capital.