An executable command selection system and method are provided. A command is selected as the next-to-be-executed command when the execution waiting time for the command is less than or equal to a predetermined reference time. In addition, the command selected as the next-to-be-executed command has an execution waiting time greater than or equal to a scanning time. Once a command is selected as the next-to-be-executed command, calculation of execution waiting times for subsequent commands in the command queue stops. In this manner, when the number of commands in the command queue exceeds a predetermined number, the method of the present invention improves the efficiency of command execution for a storage device.