https://www.tmstudies.net/index.php/ectms/issue/view/74

This paper aims to determine whether coronavirus (COVID-19) causes cost increases in accommodation enterprises and, if any, what these costs are. Additionally, executive perspectives were taken on operational budgets for 2020, occupancy rates, profitability, the decision stay or off, and expectations following year. The case study employed a qualitative research method, multiple caseholistic design, semi-structured interviews elicit data. data collected from ten hotel managers four- five-star hotels Kemer, Antalya, serve as sample study. COVID-19 has revealed associated with security health measures, hygiene cleanliness, technological tools. Apart these, legal restrictions have reduced tourism season businesses eight four months. Business rates remained between 45- 60 per cent. there was 60% negative deviation enterprises' budget targets. Hotel more concerned achieving breakeven, keeping staff employed, maintaining hotel's image than expected profit.