Safety Management System (SMS) is part of a company's safety management program and it’s a way of managing Occupational Safety and Health (OSH). It helps reduce safety risks and improve overall OSH performance. This study was conducted to prioritize the SMS variables using the Decision-Tree technique.  Questionnaires were administered to assess the current practice of SMS from a selected manufacturing industry. The study examined 7 independent variables which are Management Commitment, Employee's Attitude, Work Related Stress, Colleague Encouragement, 3 Sub Factors namely Recognition, Fear and Self-awareness that was adopted from previous studies. These variables were prioritized using the Decision Tree technique and overall efficiency of the present SMS were established for further improvements.