In this paper, a load balancing problem among operators is considered, when one or more identical machines can be assigned to an operator. The operations of a job are separated into three categories : machine-controlled elements, operator-controlled elements and machine/operator-controlled elements. Machining or forming operations are included into the first category. The second category includes inspection and moving to another machine, and the last category includes setup and loading/unloading operation. The objective is to balance the workloads among operators under the constraints of available machine-time and operator-time. A hierarchical heuristic solution procedure is suggested for allocating jobs to each machine and allocating machines to each operator. The performance of the algorithm is evaluated with various data set.