Despite of a relatively small market for auto car compared with other countries, at the present time, a typical type of auto car which is known as “minibus” has a good prospect for certain level of customers in Indonesia. Those minibuses are in fact commercial pick up modified to become passenger cars. A good market for these kind of vehicles yields a growing number of auto car body industries specializing on those product. Base on the level of technology they have, and the number of products they can produce and sell per year, different ways of systems in producing those minibuses can be observed. In this paper, 3 (three) different companies, representing three different production systems, from the simplest one, to the most modern and well equipped manufacturing line, have been observed and studied. Comparison on different methods and investment, and their impact on cost of the product have been carried out, and the results are presented in this paper.