The problem of identifying and quantifying the efficiency of accommodation units is currently a discussed issue. Recognition and identification of the most important aspects that increase the financial efficiency of a rapidly changing business environment, especially in a difficult period of economic and tourism bounce back is a key issue. Only the companies that adequately address the issue of their measurement and evaluation and are able to choose the right approach in this regard will win the competition. Our work focuses on the identification of key factors influencing the management of business entities. We carried out a detailed analysis of accommodation units in selected accommodation facilities at the regional level. We wanted to point out the differences within the individual regions of Slovakia. By applying the DEA method, we used individual models focused on inputs and outputs in order to determine the inefficient units in our research, and revealed its shortcomings and pointed out the way to improve the economic results of these research subjects.