This study investigated model for line balancing in multi eschelon and multi product. A cement company which have 4 integrated plant consist of multi-eschelon 4 rawmill, 4 kiln, 9 finish mill with multi-product OPC and PCC. This paper proposed production cement plant mathematical model using mixed integer linear programming (MILP). The main objective of the model is minimize cost by changing decision variable production rate (ton/hour) and product allocation route. Constraint is demand fulfillment of multi product, inventory and production balancing, inventory and production min/max production. Furthermore, the improvement recommendation also will be declared in order to reduce production cost.The implication practice of proposed model of line balancing in multi-eschelon multi product continuous production is production manager could develop production planning and manage production rate in order to reduce production cost during multi period.