A DEA MODEL FOR MEASURING EFFICIENCY ADAPTED TO THE HOTEL SECTOR

Bernabé Escobar-Pérez, Antonio Lobo-Gallardo, José I. Otero-Terrón

Abstract


The aim of this paper is propose an improved model based on the technique of Data Envelopment Analysis (DEA) to measure hotel efficiency. For that purpose, an extensive literature review has been carried out, focused mainly on empirical research. As a result, the proposed model incorporates some new operational variables widely accepted within the sector, like the REVPAR indicator, and allows to adapt the efficiency analysis to the current economic conditions and industry circumstances.


Keywords


Hotels; Efficiency; Data Envelopment Analysis; Management Accounting

Full Text:

PDF           How to cite item


DOI: http://dx.doi.org/10.33776/et.v2i1.1302





I.S.S.N.: 2174-548X

Entidad editoraUniversidad de Huelva. Servicio de Publicaciones.

Licencia de usoCreative Commons 4.0