Accommodation is one of the necessities of tourists and travel agencies' significant responsibilities. With the growing competition and profit-making various tour organising companies have started providing attractive accommodation options to the travellers to win their choices. Present research performs a case study on accommodation providing hotels through designing a strategy to enhance their profit earrings by welcoming more and more tourists. The methodology comprises rough set theory (RST) using the Dominance Based rough set theory (DRST) on the collected data of selected variables such as location, facility, value for money, etc., of hotels. Correspondingly, if and then decision rule has been used to classify these variables. The statistical methods regression analysis has also been used to define each variable's relationship and influence on concerned authorities' decision-making. The results show that hotels and tourists can benefit from the proposed strategy and help in decision making by understanding tourist behaviour, increasing profit, improving services, and quality of hotels.