Recently, as the taste of consumers and the demand of products are changed within short period and the life cycle of products is shortened, the operation of semicontinuous and batch processes have been studied more frequently over the past decade. In general, the productivity of batch process is lower than that of continuous process. For these reason most of researches in batch process are focused on increasing the productivity. The study of operation of batch processes used to be classified as two category; multi-product batch process and multi-purpose batch process. Between them, multi-product processes were actively studied, but only a few papers about the multi-purpose batch plants were presented. Because the operation of multi-purpose batch process is more complicated than that of multi-product batch plant. In this paper we presented completion times algorithm of non-sequential multi-purpose batch process[13] with non-zero transportation times and set-up times as a recursive formulation. We also described the formulation by computer program and flowchart and the results of calculation by gantt chart and processing map. For testing the proposed formulation, we applied them to several problems which are composed of randomly generated processing times, set-up times and transfer times.