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Value Chain-Oriented Cost Control in Tourist Hotels: A Data-Driven Performance Evaluation Using DEA and AHP

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  • Xiaofei Han

    (Qingdao Vocational and Technical College of Hotel Management, China)

Abstract

Post-pandemic tourist hotels confront simultaneous demand contraction and cost escalation. Drawing on value-chain theory and service-sector information systems (IS) literature, the authors propose a data-driven cost-control framework that links front-desk, housekeeping, food-and-beverage, and back-office workflows. A multi-input/multi-output panel was first constructed from listed-hotel annual reports and on-site surveys; cost-efficiency and driver weights were then simultaneously estimated by Data Envelopment Analysis (DEA) and Analytic Hierarchy Process (AHP). Relative efficiency scores reveal that 32% of properties operate under increasing returns to scale, while cross-departmental collaboration contributes 1.7-times more to total-factor productivity than isolated technological investment. Hidden resource waste—undetectable under traditional accounting—is quantified and traced to three inter-process hand-offs, providing IS-based improvement paths.

Suggested Citation

  • Xiaofei Han, 2025. "Value Chain-Oriented Cost Control in Tourist Hotels: A Data-Driven Performance Evaluation Using DEA and AHP," International Journal of Information Systems in the Service Sector (IJISSS), IGI Global Scientific Publishing, vol. 16(1), pages 1-15, January.
    • Handle: RePEc:igg:jisss0:v:16:y:2025:i:1:p:1-15
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