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.