In this study we consider the problem of MPS(master production planning) of TFT-LCD(Thin Film Transistor - Liquid Crystal Display) production factory. Due to the complexities of the TFT-LCD production processes, it is difficult to build effective MPS. This study presents an algorithm having a concept of IDPQ(Ideal Daily Production Quantity) that considers line balancing of TFT-LCD production process. In general, the MPS building procedure does not consider line balancing in non-bottleneck processes. MPS without considering line balancing may make ineffective schedule. We present algorithms for building MPS considering factory capacity and line balancing according to the sales order.