Introduction With development of science and technology and economy, the living standards of people are more and more improved. So the demand ladder is also considerably increased. And tourism is evaluated as an indispensable need of people in modern and progressive society nowadays. Tourism has also become is an important industry in international economy nowadays. Recent years, international guest special pay attention to Asia-Pacific area especially in Vietnam, because it is a safe and friendly destination. Researchers about Vietnam’s Tourism say that tourism will become one of the economic key of Vietnam in the following time. Business activities of tourism are not only a business to bring about high economic efficiency, but also a level to promote the development of other economic sectors in the national economy. In general, a long with the development of tourism industry business has made remarkable progress. Hotel business is one of the important factors to promote Hai Duong Tourism. In business, the business hotel accommodation is a basic field which plays an important role in creating revenue for the hotel. It also is a business facing stiff competition in the market. It is therefore competitiveness in service quality should be enhanced to meet the high demand of the customer. Thenceforward it can attract customers to occupy the market share and achieve the highest business efficiency. Sao do Hotel is three-star Hotel in Chi Linh district; it is also the hotel which I have practiced. From the fact of Sao Do Hotel, I have chosen the topic: “Some solutions to enhance accommodation business efficiency in Sao Do Hotel”. Due to limited knowledge and experience subject, there are errors in completing the report, the reporter I lames all comments of additional teachers and other readers. On this occasion, first I would like to express my deepest gratitude to my supervisors, Mrs. Trinh Thi Chuyen whose guidance and support in the writing of the research. I am also indebted to all the staffs of Sao Do Hotel for providing me the valuable information and without their help my research will be very difficult I would like to express my thanks to teachers of Tourism and foreign language Faculty for helping me completes the research. I am also indebted to my friends for their assistance helping me during past time I was doing my research.