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Performance evaluation serves as an important reference for planning and construction policies. Data Envelopment Analysis (DEA) is a powerful method of performance evaluation. This research is aimed at measuring hotel performance by this method. Twenty-four Taipei international tourist city hotels were selected, and grouped according to their hotel management styles, whether they are part of a franchise, internationally managed or independently owned and operated. The results show that the average efficiency score across all 24 hotels is 0.921, with the most and least efficiency score of 1 and 0.687 respectively. Based on these efficiency scores, suggestions on resources allocation for inefficient hotels are provided and can be used as a basis for constructing strategies and promotion plans.
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