The number of stars is an indicator of the quality of the services and facilities available in an accommodation unit. The standardization of quality in tourism, by introducing the number of stars, professionalizes tourism and leads to a more competitive and better-regulated industry. The facilities and standards of the services offered and the level of comfort available to the accommodation unit are the defining elements in the construction of the star rating of the hotels. The correlation between the standard that a hotel assumes and the number of stars, a correlation previously verified by the authorities with competencies in the field of tourism, gives confidence to the contemporary tourist. The chapter aims to investigate the influence exerted by the level of comfort and geographical location on the dynamics of the number of accommodation units, as well as on their economic performance. The research methods used are the statistical analysis of data from sites such as the National Institute of Statistics, the Ministry of Tourism, and the Ministry of Public Finance, as well as the comparative study between types of accommodation units and location. The indicators used in the analysis include both variables specific to the tourism sector—such as the number of accommodation units, the volume of arrivals in tourist accommodation facilities, and the occupancy rate—and economic performance indicators, such as turnover, level of expenses, profit obtained, and rate of return. For the analysis of the economic performance indicators, a sample of accommodation units from the spa resort of Slănic Moldova and the municipality of Bacău was constituted, the selection being made based on comparable criteria, such as the type of accommodation unit, the classification category, and the accommodation capacity. The results of the research lead to the existence of a positive impact generated by the tourist classification on the economic performance of accommodation units, emphasizing that this influence is complemented by other determining factors in achieving important levels of performance indicators. As regards the influence of geographical location on the indicators of accommodation units, the research conducted did not identify a significant impact.