Özet:

The tourism sector is a sector consisting of companies serving in more than one sub-sector. The food and beverage enterprises that operate in this sector, travel and transport enterprises, tour organizations enterprises, entertainment enterprises, as well as accommodation enterprises operate. It is possible to say that the accommodation companies are the companies that make the biggest contribution to the tourism sector. Accommodation companies are services companies that, in addition to providing accommodation services to their customers, often offer food-drink, sports, culture and entertainment services together. It is of great importance to analyze the financial situation and the results of the activities of the accommodation services in order to ensure the proper management of activities and the continuity of. At this point, the analysis by the ration method can be assessed as an important tool in the measurement of the financial performance of accommodation enterprises. The purpose of this study is to analyze the financial performance in accommodation enterprises by the rational method. For this purpose, the financial performance analysis was carried out and the results were assessed by providing the sector balance sheets published on the official website of the Central Bank of the Republic of Turkey.

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