This analysis shows the production line of the Volkswagen`s plant located in Mexico in the state of Puebla. We describe the operational capacity used to satisfy the demand of the biggest production plant of automobiles in Latin America, which is important to stay in the market with high standards in quality and contribute with the development of the economy in this country. Likewise, at regional level this plant is supplied by strategic suppliers located nearby to decrease costs in the transport of pieces and lead times. First we provide a short description of the economic environment of this enterprise at regional level and the situation of this company worldwide, emphasizing the competitiveness of the market of automobiles. Following, we describe the current situation of Volkswagen, talking about the different brands of the company and the financial situation between 2012 and 2014. We focus on the most important indicators like revenue, income and expenses and mention also other indicators like the free cash flow that does not have a good performance. We then explain the theoretical concepts in order to understand the variables that are present in a production plant, highlighting queueing theory and the design of the layout. Finally, we provide a detailed description of the production process, showing the process in the line of assembly and the importance of investment in high technology and engineering which allow for a greater benefit at every stage of the process.