Operational Auditing in, Hospitality Businesses via Data Envelopment Analysis

<p><em>In today's world, as in almost all sectors, there is intense competition in the tourism sector. Activity levels of accommodation establishments in the tourism sector have a very important place because of competitive market conditions. When it comes to efficiency measurem ent, control activities come to mind. </em><em>Data Envelopment Analysis (DEA) can be used in operational auditing as a tool for performance measurement</em><em> </em><em>The purpose of this study is to make the operational auditing activities of accommodation establishments in Alanya with the DEA. </em><em>In this study, data for the year 2013 of 37 accommodation establishments were evaluated. As input variables, number of rooms, number of beds, the annual average number of employees, annual energy costs and annual food and beverage expenses were used. As output variables; customer satisfaction, the annual number of overnight stays, occupancy rates and room revenues are used. The obtained results show that the accommodation establishments of five are active.</em>