Abstract
This study applies dual analysis and data envelopment analysis for the performance improvement of a Taiwanese hotel chain. The aim is to ascertain what targets should be set for specific factors so that inefficient hotels can concentrate on those aspects of their performance that need improvement. The advantage of this approach is that managers can make better improvement-oriented decisions through a comparison of the total reduction in costs that can be achieved by various actions. Some practical management insights based on the results of this work are also presented.
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