In this paper, a complete min-cut of the flow network induced from the finite state machine of a discrete event dynamical system is introduced so that the solution of the optimal supervisory control problem, which is transformed into an optimal state space partitioning problem, also includes the marked languages. Moreover, the procedure for finding the achievable or non-achievable layered optimal legal sublanguages is suggested for a preferential option among the reachable stares in the controlled plant. Finally, an analytical framework for a layered optimal supervisory control system is presented.