The manufacturing industry continues to develop rapidly and has since become an important catalyst to the country’s economic growth. So, the manufacturing environments are becoming highly competitive. Queuing theory and Taylor theory are analytical models that will be used to analyze capacity usage of manufacturing.  This study examines the utilization of production facilities in an automotive industry based on the application of queuing theory and Taylor theory. This study was conducted in machining department and only focused on production of oil pump product. The validation of resulting utilization values, through comparing them with the utilization value, was based on the company database. Based on this validation result, the effectiveness between Queuing theory and Taylor theory in analyzing the utilization of production line can be determined. The finding displayed that the effectiveness of Queuing theory is better than the effectiveness of Taylor theory.