Nowadays, most companies are facing with many problems in production. One of them is the companies cannot balance the quantity produced to flow smoothly during processes. It causes more work in process and waiting time during process. The objective of this research is to analyze the efficient performance, to find the actual root-cause, and to improve the production line. In this article, textile spinning company is a case. This research analyzed the performance of each station by using internal benchmarking methodology that is referred to Hopp and Spearman (2000) by specifying Cotton SEMI-Comb line which makes a big profit to an organization. It can be found that the production line was inefficient operating because there were more work in process and it spent more time in the system during May to July, 2010. As a result, the inefficient stations were Roving Station and Winding Station. The improvement of Roving Station is reduction of work in process and cycle time. For Winding Station, the improvement is increasing throughput. This principle can be applied to production planning in order to set the layout and to improve the ability of an organization to deliver the products as customer requirements.
