Prestressed concrete structural system is the one of the best alternatives to satisfy deflection requirements for the long and slender span members. Especially, pre-tension member can be precasted at factory that reduces construction waste by minimizing the onsite work and construction duration, which is considered as an eco-friendly and economical structural method. However, the economic efficiency of the pre-tension system heavily depends on the transfer time as the pre-tensioned member need to acquire an proper compressive strength at transfer. Unfortunately, the allowable compressive stresses in many codes of practice are based on only experience without theoretical consideration, which also are often very conservative. To solve out such problems, this research proposed the allowable compressive stress based on ultimate strength design method, considering main variables such as shapes of cross section, intensity of prestress, and eccentricity of tendons.