Indonesian otomotive industry last five years has significantly growth and very prospective of business, due to big absorption of domestic market and export market through Free Trade zone, this condition also encourage to grow up moredomestic spare part industry, and automatically has generate thoughcompetition.Pricing strategy become critical competition beside quality and delivery and become a success barometers of company. To get high quality product with low price need effort and commitment from the whole organization in accordance toget better cost effectiveness.Pricing concept of Toyota Production System ( TPS ) trusted has generateinspiration of spare part maker to develop continuous improvement activity
consisting of layout, flow process, minimize stock, reducing cycle time, reject and
waste. Inoac as a business partner of Toyota for supply interior and plastic fuction part has not state cost effectiveness as a strategic of competition, Thisresearch focus to arrange cost effectiveness strategy through Toyota ProductionSystem business concept. Four perspectives, finance, customer, internal process,learning and growth, is used as a framework for performancemeasurement company. In the four perspective of performance indicators applied to the next company that formulated several alternative strategies that aim toachive cost effectiveness.