Seru production systems implement reconfiguration of traditional assembly lines to a flexible cell system which aims at reducing the required workforce while at the same time augmenting the productivity manifold. For evaluating the overall performance improvement, cell formatting and assigning workers to seru’s takes form of a complicated decision problem. In this paper, with the objective of reducing the total cost for reducing the worker, minimizing the processing time and the total throughput time, mathematical insights on the solution space on a multi objective line cell conversion model are identified, in turn proving it to be a NP hard problem. Applying a heuristic algorithm on several numerical simulations, a Pareto-optimal solution of this multi-objective model is obtained. Seru production systems thereby aim at increasing competitive advantages to cope with fluctuant market demands.