This Paper is concerned with a man-multi machine assignment problem to minimize idle time. Assuming different types of semi-automatic machines with deterministic service-processing time, the problem approaches by sequential dependent one operator can handle several machines, where determine optimal range the cost of idle labor and machine time is to be minimized in preparing a work schedule. The Procedure, to establish man-machine assignment model, and it's results are: (1) Objective function to minimize opportunity loss cost, which is happened by idle time, is verified recursive process through heuristic method. (2) The algorithm, is programmed by BASIC language for personal computer, and a numerical example is given to illustrate the heuristic algorithm. This study will be helpful to enhance productivity of Shopflooras a result of increasing the efficiencies of both operator and machine.