The main categories of costs might even require a short period of inactivity or even a halt in production as they seek to get workers up to speed. . Costs of providing distinctive work-wear and painted machines, to change cultural change ,costs of making compatible with the cell manufacturing system. main categories of costs and benefits in establishing the cell will create a solid base of production and reorganize staircase setup, in attempt to save time and reduce transport within their facility. Orders would have a better chance of being completed on time and the elimination of waste would allow for more competitive quotes. The non-financial benefits are the enhanced level of motivation and they will be empowered to make their decisions.Dean Hammond, recently recruited General Manager of B&B, he should sell his idea to the Joiner manager and to the workers at the second stage, the point at which orders are scheduled and allocated to workers to develop the operation process in factory . theworkers would be more productive .This action would affect to some of the newcomers of joiners in the organization, Dean should sell his ideas, because these changes were non-negotiable and making the job easier for each individual joiner.The factory space will be different and can be utilized for a finishing station, allowing them to stain and varnish items during the day, rather than at night. there are some standard parts used in many of the products they produce and they assign one or two individuals to produce those inputs alone. Cell work would eliminate the need for joiners both inside and outside of the staircase cell to create those parts themselves, they are eliminating one step from their work and saving valuable time.He should build an organizational culture that is based on the process of innovation and Dean differentiates the working environment. He should begin with workers and the top management should create the best possible working conditions designed to maximize employee satisfaction. And the existing processes are going to be redesigned fundamentally. This means that Dean will have to sell the idea to the workers because the cell manufacturing system will entail completely different work processes.The challenges will be the initial outlay costs for B&B from creating a staircase cell and training to inexperienced cell workers will cause. Also ,Capital outlays will carry some risk, and it can be seen as a very sound investment.In the company, risks will be a switch to a cell system will not be well received by workers. And the experienced workers will react negatively and resign, leaving a knowledge gap that would be difficult to replace. Also ,they faces the risk outside the factory that the staircase market decelerates. and B&B’s investment could struggle.