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The local tourist hotels have much difficulty in management although they considerably contribute to local economy and also perform a role as a hub of local tourism industry. The analysis on the operational realities of local tourist hotels is required prior to discussing the strategies for revitalizing the management of them. This study analyzes the actual conditions of hotel-management and the financial rate. It is carried out the comparative analysis of the operational realities between metropolitan and local tourist hotels. The occupancy of local tourist hotels is less than 55% which it is considered for the break-even point. The majority of local tourist hotel's customers are local residents. The hotel facilities take up a considerable part of sales figure in local tourist hotel. The business analysis depends on financial statement analysis. Its results show that stability, profitability and growth of local tourist hotels are relatively poor compared to tourist hotels in metropolitan area.