In these days the industrial management are characterized by mass production. Mass production which is not possible without the rationalization in the process of production and the efficient scale of management needs development of technical administration. The object of this study is set up on the rationalization in the process of production. And this rationalization is a means to the aim of industrial management. So as to realize the rationalization in the process of production, we should think on plan of production and the line of balancing in processes of work. The line of balancing is considered as one of very valuable administration methods. The line of balancing that controls capacities and loads so that processes of work might balance in each other makes away with happenings of idleness and stagnation during the process of work As a natural consequence it follows (1) shortening in the period of Production, (2) more efficient, (3) removing the lots of tine and matter, (4) more efficient using in elements for production. Therefore, through the labour productivity and the efficiency of the process of production increased by these effects, the line of balancing was intended to curtail the basic cost. Though the previously said line of balancing could be applied to production, it should not be said that we can completely balance in each lines of work. In other words it is impossible that the line of balancing is completely executed in every lines of work. For that reason, we should arrange the level of balancing in lines. Nowaday, in our country, it is true that the line of balancing is hardly executed at manufacturing industries. Therefore if we execute and apply the line of balancing to manufacturing industries and the larger field as well , we could curtail the basic cost, through which we could reinforce not only the international competative power but increase the labour productivity. As a result, by these effects, we would rationalize the industrial management.