This paper presents an efficient operational technique of material feeding process, trainning for multi-operations, machine conditions, and role of foreman and material-supplying man, for constructing the flexible assembly cells in the domestic electronic industries. And an practical method for computing the number of economical cells is also presented by the cost-effective model that compares the additional assembly machine requirement with the four reductive effects including WIP/finished goods inventory, the troubles in the assembly line, the opportunity loss for small order quantity, and amounts of production management due to the introduction of cell line. An case study is introduced in for a domestic electronic assembly line at the end.