Toyota and GM Production Systems The differences between these two production systems are very evident, in fact it can be said that they are totally opposite to each other in terms of approach and production methods. One of the many aspects of the Toyota production system that differs from the GM system is that Toyota inserts a flow into the production process, while GM has lathes located in the lathe area, milling machines in the milling area Toyota inserts a lathe, a mill and a drill in the actual sequence of the manufacturing process.