This paper deals with cost-benefit analysis of programmable logical control (PLC) system, which are generally used in the modern industries. In this model, we have considered that system is basically three parts i.e. mechanical part (M), software (S) and control processing unit (H) and two repairman. One is ordinary repairman and other expert repairman. Initially, ordinary repairman starts the repair of failed unit, if he is not able to repair the failed unit then he will discuss with the expert repairman. The failure time distributions of components are taken exponential whereas the repair time distribution are general. Using regenerative point technique, important measures of system effectiveness are obtained. The results are also analyzed through graphs in a particular case when repair time distributions are also exponential.