Borsa İstanbul’da İşlem Gören Turizm Konaklama Sektörü İşletmelerinin Finansal Etkinliklerinin EATWIOS ve Veri Zarflama Analizi Yöntemleri (VZA) ile Ölçülmesi (2022-2023 Dönemi)

In the context of the recently restructured competitive environment in tourism sector, it is critical for accommodation businesses to maintain their financial efficiency by minimizing expenses and increasing sales and profits to achieve success. The aim of this study is to measure the financial efficiencies of tourism sector accommodation businesses listed in Borsa Istanbul using EATWIOS and Data Envelopment Analysis (DEA) methods. For the efficiency analysis, two input (total assets and operating expenses) and two output (sales revenue and profit before tax) variables were determined based on previous studies. The data used in the study was obtained from the financial statements for the years 2022 and 2023 of 8 accommodation businesses. Firstly the efficiency rankings of the enterprises were acquired employing EATWIOS method. Secondly, the efficiency was measured with DEA (CCR and BCC model). Findings obtained by both EATWIOS method and DEA revealed that PKENT enterprise ranked first in both 2022 and 2023. Further, by comparing the two methods employed it was found that while the efficiency results obtained by both CCR and BCC models of DEA were compatible with EATWIOS rankings, particularly the BCC model generated consistent results in the period covered by the study.