Presently the finite element method (FEM) is largely applied not only to the analytical calculations but also to the actual design. For utilizing FEM to the actual concrete structures, the conventional analytical procedure is unsuitable and the elastic FEM which is often utilized in the design field is deficient in general under the condition of shifting to the limit state design method. Then, this study proposes an FEM model in view of rational and practical application to the actual concrete structures, and its verification was carried out by the experiment using RC and PC beams. As a result, it was clarified that the proposed FEM model could practically execute the calculation of design for the serviceability and ultimate limit states.