SUMMARY
This paper investigates marketing concept application in the most profitable of tourism businesses in Albania. The total population is defined according to the profitability criteria, whereby the stratified sample of 100 tourism businesses was applied. The research is aimed at gathering primary data by the questionnaire sent via mail.The goal of each economic activity is creating value for the end users. In this context, profit is both a measure of value which the firm has created for the customer and an indicator of how well the enterprise has understood customer needs and translated the understanding into products and services that deliver superior value. From the above stated, the conclusion can be made that the most profitable tourism businesses adopt marketing concept to the largest extent.