Operational auditing with the method of data envelopment analysis: An application on hospitality businesses in Alanya

An intense competition in the World is realized with globalization. In this process, all countries, economies and businesses were forced to adapt to the intense competition. Intense competition in a way that is experiencing one of the sectors of the accommodation businesses in the tourism sector has demonstrated efficiency level of activity has a very important place in competitive market conditions. Control the activities of accommodation establishments are the subject of this study. Operational audit not only the accounting and financing issues, which concern all the functions of an organization is a concept. Operating audit resource use, management controls, performance issues can be focused on areas as diverse as. Operational audit also could be characterized as management consulting. The purpose of this study is to perform the activities of accommodation establishments operating in Alanya with a method of control non-parametric data envelopment analysis (DEA) method. In this study, 5 star accommodation businesses in the region of Alanya are focused on operating and 2013 year data are used. 37 accommodation establishments were evaluated to determine the effectiveness of activities. As input variables, number of rooms, number of beds, the annual average number of employees, annual energy costs and annual food and beverage expenses; customer satisfaction as output variables, the annual number of overnight stays, occupancy rates and room revenues are used. As a result of analysis, 5 entity's operations have been found to be effective. Suggestions have been made for ineffective businesses in order to become more effective. In this context, the results obtained in the study will contribute to the development of the tourism sector.