The paper proposes a strategic benchmarking framework to explore common business attributes from the best practices of benchmarking groups for the accredited international tourist hotels in Taiwan. The rationales include (1) employing the dynamic data envelopment analysis (DEA) method to identify sustained best practices by considering lagged-productive effects, (2) employing the super-efficiency DEA method to measure holistic performance (efficiency and effectiveness) by taking into account perishable effects, and (3) introducing the Co-plot method to cluster the sustained best practices into distinct benchmarking groups to advise managers or investors to further look into their common business attributes for better decision making. As a demonstration, the accredited international tourist hotels over 2007-2010 in Taiwan is studied. Based on the findings, some strategic implications are discussed.