The aims of this study are to contribute to efficient revenue management by analysis of the scale in elderly long-term care facilities. The data was used for input of the elderly long-term care costs Scale, and calculated the staffing standards and social welfare facilities workers with living wage guidelines in the Department of Health and Human Services. Revenue efficiency is the highest order of size are as follows. I8(98 people) \43,517,010, H6(86 people) \36,568,332, G8(78 people) \29,426,532, F8(68 people) \23,227,532, E8(58 people) \19,701,254, D8(48 people) \19,155,187, C6( 36) \14,389,109, B8(28 people) \9,920,031, A8(18 people) \3,721,031. It seems that its revenue efficiency even higher than the larger the scale. Meanwhile, The researchers focused on C6 (36 patients) model. Suggestion of this study are following; First, the arrangement can be provided based on needs of the elderly care facility staffing standards. Secondly, an elderly care facility selected wage guidelines. Thirdly, the elderly efficiency guidelines established by the size of a nursing facility. This study and other financial income factor are not the applicable limits.