\documentclass[review]{elsarticle}
\usepackage{lineno,hyperref}
\usepackage{array}
\usepackage{multirow}
\usepackage{longtable}
\usepackage{graphicx}
\usepackage{adjustbox}


\begin{document}
\begin{table}

  \caption{Improvement rates for each scenario considering its resources and queues}\label{Table 3}
\begin{adjustbox}{width=1.5\textwidth,center}



\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|c|}
  \hline
  % after \\: \hline or \cline{col1-col2} \cline{col3-col4} ...
   &\multicolumn{5}{c}{Resources}&\multicolumn{17}{c}{ Improvement rate (\%)} \\
   \cline{6-23}
   &  &  &  &  &\multicolumn{5}{c}{Resource utilization rate (\%)} &\multicolumn{13}{c}{Queue utilization rate (\%)} \\
   \cline{2-23}
  \multirow{3}{0.5cm}{\rotatebox{90}{Scenario}} & \rotatebox{90}{Cashier} & \rotatebox{90}{CEO} & \rotatebox{90}{Vice-chairman} & \rotatebox{90}{Chief of fund administration} & \rotatebox{90}{Cashier} & \rotatebox{90}{CEO} & \rotatebox{90}{Chairman} & \rotatebox{90}{Vice-chairman} & \rotatebox{90}{Chief of fund administration} & \rotatebox{90}{Work-system cashier} & \rotatebox{90}{ATM cashier} & \rotatebox{90}{Work-system executive} & \rotatebox{90}{ATM executive} & \rotatebox{90}{POS} & \rotatebox{90}{Exchange} & \rotatebox{90}{Talk to customer} & \rotatebox{90}{Opening an account}  & \rotatebox{90}{Clearing house} & \rotatebox{90}{Consultation services} & \rotatebox{90}{Review documents} & \rotatebox{90}{Loan payment} & \rotatebox{90}{Deferred loan affairs} \\
  \hline
  A & 7 & 1 & 1 & 1 & 100\% & 59.15\% & 2.15\% & 1.20\% & 1.61\% & 1.69\% & 100\% & 58.92\% & 0.22\% & 0.16\% & 0.17\% & 0.32\% & 1.20\% & 0.30\% & 0.95\% & 0.23\% & 0.41\% & 0.17
  \% \\
  \hline
  B & 8 & 1 & 1 & 1 & 0\% & -0.03\% & 0\% & 0\% & 0\% &0\% &0\% & -0.02\% & 0\% & 0\% & 0\% & 0\% &0\% & 0\% & 0\% & 0\% & 0\% & 0\% \\
  \hline
  C & 6 & 1 & 1 & 1 & 0\% & -0.10\% & 0\% &0\% & 0\% & 0\% & 0\% & -0.10\% & 0\% & 0\% & 0\% &0\% & 0\% & 0\% & 0\% & 0\% & 0\% &0\% \\
  \hline
  D & 7 & 1 & 1 & 0 & 0\% & -0.05\% & -0.02\% & 0.12\% & none & 0\% & 0\% & -0.05\% & 0\% & 0\% & 0\% & 0\% &0\% & 0\% & -0.14\% & 0.14\% & 0.04\% & 0.12\% \\
  \hline
  E & 7 & 1 & 0 & 1 & 0\% & -0.12\% & 0\% & none & 0\%  & 0\% & 0\% &  -0.12\% & 0\% &  0\% &0\% & 0\% & 0\% & 0\% & 0\% & 0.11\% & 0.09\% & 0\% \\
  \hline
  F & 7 & 1 & 0 & 0 & 0\% & -0.02\% & -0.03\% & none &none &0\% & 0\% & -0.02\% & 0\% & 0\% & 0\% & 0\% & 0\% & 0\% & -0.16\% & 0.53\% & 0.05\% & 0.41\% \\
  \hline
  G & 7 & 1 & 1 & 1 & -2.04\% & -0.06\% & 40.85\% & 44.88\% & 60.21\% & 0\% & 0\% & -0.04\% &0\% & 26.03\% & 0\% & 0\% & 0\% & 0\% &52.97\% & 8.45\% & 15.33\% & 6.51\% \\
  \hline
  
\end{tabular}
\end{adjustbox}
\end{table}
\end{document}