One of the strategic decisions of any organization is decision making about manufacturing

strategy. Manufacturing strategy is a perspective distinguishing a company from other

present companies in that industry and creates a kind of stability in decisions and gives a special

direction to organizational activities. SIR (SUPERIORITY& INFERIORITY Ranking)

method and their applications have attracted much attention from academics and practitioners.

FSIR proves to be a very useful method for multiple criteria decision making in fuzzy

environments, which has found substantial applications in recent years. This paper proposes

a FSIR approach based methodology for TOPSIS, which using MILTENBURG Strategy

Worksheet in order to analyzing of the status of strategy of the Gas Company. Then formulates

the priorities of a fuzzy pair-wise comparison matrix as a linear programming and

derives crisp priorities from fuzzy pair-wise comparison matrices

Manufacturing levers (Alternatives) are examined and analyzed as the main elements of

manufacturing strategy. Also, manufacturing outputs (Criteria are identified that are competitive

priorities of production of any organization. Next, using a hybrid approach of FSIR

and TOPSIS, alternatives (manufacturing levers) are ranked. So dealing with the selected

manufacturing levers and promoting them, an organization makes customers satisfied with

the least cost and time.