A mathematical based approach is presented to evaluate the dynamic cellular reconfiguration problem in a CM system. The model developed is a multi-objective Goal Programming problem that simultaneously considers performance in machine utilization, inter-cellular part movements, and machine reallocation. The merit of the approach presented in this paper is the utilization of meta-goals to represent decision-makers' preferences and to ensure the meta-goals can effectively guide the underlying model to reach a solution that best satisfies decision-makers' preferences. This approach significantly improves decision-support capabilities, and it is critical for the development of decision-support systems. A hypothetical numerical example is provided in this paper to verify the strength of the presented approach.