“…I3: To minimize the resources losses from the unwanted transportation I4: To minimize the inventory wastages by controlling on all the business activities I5: To optimize the movement of men, material & machine in the manufacturing process. I6: To minimize the lead-time for production as well as purchasing I7: To provide the better understanding on overproduction in an organizations I8: Minimize the losses of resources caused by over-processing I9: Help in producing the defect free production I10: Helps in utilizing the full potential of its workforce to support the business activities I11: Helps in utilizing the space (Horizontally and Vertically) I12: Helps in providing the safest working conditions which has influence on business activities (Source: Katayama & Bennett, 1996;Emiliani, 1998;Achanga et al, 2006;Puvanasvaran et al, 2008;Olivella et al, 2008;Anand & Kodali, 2009a;Sharma & Threja, 2011;Rajenthirakumar, 2011;Kumar et al, 2014,15,16). Step 2: Development of contextual relationship among variables…”