“…The output was the level of service provided (excellent and average). Furthermore, Morey and Dittman (1995) analyzed the efficiency of 54 U.S. hotels with DEA-CCR using cross-section data on inputs and outputs. The inputs used were room division expenditure, energy costs, salaries, nonsalary expenses for property, salaries and related expenses for variable advertising, nonsalary expenses for variable advertising, fixed market expenditures, payroll, and related expenses for administrative work, and nonsalary expenses for administrative work.…”