This paper provides a methodology for the optimization of waste heat usage in Jeju Province. The incineration plant was considered as heat source and the food garbage plant and the youth hostel were selected as heat sink of this study. The distribution of the reusing energy in incineration plant is decide by load analysis and numerical calculation of the operational methodology. The main objective of this study is on the reduction of the fuel costs and reuse of waste heat. As the results, the efficiency of the incineration plant and two heat sink, the food garbage plant and the youth hostel, are improved and economical suggestions are proposed through the optimization analysis.