How manufacturer make light bulb or switch for a specific voltage? How it is determined that the light bulb will work at the maximum specific voltage?
The maximum (and minimum) voltages etc are ratings.
A rating means that the manufacturer asserts that when operated under specified conditions, the device will give a specified performance. They back this up by testing many, many components over thousands of hours.
For instance an incandescent light might have the specified performance of >1000 hours lifetime. This will set the maximum voltage, as a hotter lamp will burn out faster.
With a switch, the key specification will again be lifetime, as the contacts spark and erode a little every time the circuit is opened. The sparking will be worse at higher voltages, and higher contact currents. Some switches have two ratings, a heavy load and a light load rating. I saw one recently which claimed to give 10^7 operations at 100mA, and 10^5 operations at 10A.