The main categories of costs and benefits in establishing the cell are costs of set up staircase and change process, in addition toprepare new training programs, the benefits they will handle more volume and have a best opportunity of being completed orderson time and have good position on competition of the market. There were a non-financial benefits, that implementing the cell manufacturing system will be less supervision in the individual cells and encourage employee for good work.At the early stage after the first one, to involve the workers from the very beginning in order to make them contribute to the process., the gains will naturally flow back to the first stage of estimation and less time and effort spent shuffling large and cumbersome pieces of wood throughout the warehouse, making the job easier for each individual joiner. Through these benefits,B&B will become a more resilient and profitable company,The cell work be to that in the main Joinery department by definition stations and allow for a better flow of products through each process. Handling more volume in factory. There is a space can be utilized for a finishing station, allowing them to stain and varnish items. By creating a staircase cell in the factory, B&B can realize that allow them to eliminate waste and be more competitive in the areas of price and lead time.It is a good idea for encourage employees for more organized work , Mr. Dean should change the work environment and be careful for employees. Mr. Dean would have to convey the need for joiners to be team players, emphasizing on the personal rewards that will go with greater financial health for B&B.At the beginning of new idea may be face risks, in this case , there are risks in the company which include costs of additional training to inexperienced cell workers , costs of new equipment’s, objection of managers on this ides . It can be seen as a very sound investment risksoutside the company include, struggle of its investment to see a return at the same rate as it would in a growing market and this may cause loses for short period.