Özet:

The desire to measure financial results of marketing expenses, which are carried out to realize the main operating subjects of the firms and included in operating expenses of the firms, by the managers, is increasing day by and investors place importance on the positive return of the budget that is allocated for marketing activities. For this reason, as a result of the desire to express the return on marketing expenses with quantitative results rather than on qualitative values such as customer satisfaction, the importance of these expenditures in financial management is increasing day by day. In this context, the aim of the present study is to determine; whether relative activity levels of the companies and their marketing intensity are related or not. For this purpose the relative activity levels and marketing intensity of the firms in Restaurant and Hotel sector traded in Istanbul Stock Exchange (BIST) were surveyed by using data envelopment analysis method. Analysis was conducted using data for the period of 2013-2016, and the input variables of the study are: marketing expenditures and marketing intensity, outputs of the study are: "gross profit, operating profit, pre-tax profit and net profit period". The Super efficiency application has been conducted in order to see the efficiency ranking of the decision-making units which are considered effective as a result of DEA.  The results were compared with marketing intensity ranking. The study concluded that there was no relation between the marketing intensity and super efficiency ranking of the decision making units.

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