This study is based on calculation of standard minute value of Polo-shirt. An experimental investigation for the distribution of SMV for each and every operation require for making a Polo-shirt and provides a clear and details concepts for determining line balancing, machine requirements, man power allocation for setting a definite target within a reasonable efficiency. This study is a details discussion and distribution of SMV which will assist to minimize SMV by having a better synchronization with man, machine, materials and methods to achieve higher efficiency.