With the progress of human civilization, for the basic necessities of life, it has evolved from requirements to enhance the quality of life and to promote convenience and leisure life. Especially, with the advancement of technology life, lifestyle also has changed dramatically. The more advanced countries, to help increase the quality of life; it has been upgraded from the basic level of material life to spiritual state. It is mainly to achieve the leisure purpose in the stressful life. Because of this, it generates a lot of accommodation places, such as hotels and bed and breakfast. For this system, because the industry’s long-standing pattern of behavior is to sell out the rooms to reach full-room rate, it has a considerable economic effect in economic terms. Therefore, the paper used a bed and breakfast in Taitung as the research subject. Based on the survey data provided by the bed and breakfast, the paper proposed night factors as analysis factors. After screening, four important impact factors were obtained. Next, the grey weighting analysis and the rough set theory were used to calculate the weighting of each impact factor. Finally, the paper identified the impact of business operation, and the result can be provided as a reference to bed and breakfast business.