This research is concerned with n jobs, m parallel identical machines scheduling problem in which all jobs have a common due date. The objective of the research is to develop an optimum scheduling algorithm for determining an optimal job sequence, the optimal value of the common due date and the minimum makespan to minimize total cost. The total cost is based on the common due date cost, the earliness cost, the tardiness cost and the flow time cost of each job in the selected sequence. The optimum scheduling algorithm is developed. A numerical example is given to illustrate the scheduling algorithm.