This paper gives an appropriate solution to the revised flow line, which often involves delaying the delivery of the products until the customer orders arrive, termed time postponement, or delaying the differentiation of the products until later production stages, termed form postponement. Our model enables us to quantify the total cost of the planning decision of the flow line. In a numerical study the influence of various model parameters is investigated and it is shown that the production rate, unit holding cost, and investment cost for postponement can obviously affect to the solution of the revised flow line.