A finite set of sequential jobs performed through a setup machines assignment within a time-bound shift-wise manner or processing with a minimum time delay and using effectiveness process of machine sequencing order within the limited resource is called job sequencing problem. This paper proposed a heuristic technique known as a time deviation for an appropriate solution to the job sequencing problem to minimize the total minimum elapsed time and idle time in detail. We have written a process n number of sequential jobs through the m machines. Initially, we discussed the job sequencing problem for n jobs processed through two and three machines separately. We have also expanded the mentioned variables in n jobs for m machines. In conclusion, we have found the sequence of the job specification with the assigned machines. If the elapsed time for the n number of jobs process through m number of machines is known, for a more significant value of n, the final optimal assignment sequential jobs determined a listed solutionby the MATLAB programming is discussed in this paper. If the total elapsed time of machines' jobs is concerned, a relationship of pre-assigned matrix elements.