The fact that air transportation is a fast type of transportation and offers the possibility of intercontinental transfer has increased the spread of COVID-19, which is called the new type of coronovirus, to wider geographies by being carried from different points. In addition to being a passenger transfer center between air and land, the expansion of airports as life, shopping and trade centers increases mobility in every region. For this reason, the aviation industry stopped its operations in the first half of 2020, due to the accelerating effect of air transport on the COVID-19 pandemic. The interruption of operations plunged many airlines into financial crisis and disrupted their financial order. In this study, the factors affecting the financial decisions of airline companies operating in the U.S. with different operational strategies (FSC, LCC) were examined. The most important financial factors were determined with the entropy-based MAUT method, and the efficiency of the airline companies was investigated with the data envelopment analysis (DEA) method. Study contains information about the industry, proposes and explains useful findings.