“…A significant number of factors, levels and replications were used seeking to delimit appropriately the range in which the virtual cells effectively lead to competitive advantages. Jayachitra and Prasad (2011) [26] used performance indicators namely throughput, average percentage utilization of machines, average WIP and average flow time to compare the performances of cellular and virtual cellular layouts with the existing process layout of a sub contacting industry. Prasad and Aravinthan (2011) [27] studied a pump manufacturing industry and analyzed its existing process layout with that of cellular layout for the production line of two different models of submersible pump.…”