In an effort to make things simple for everyone to understand, NASCAR has restructed the manufacturer points system for 2014.
“We have always focused on intensifying the natural rivalries between our manufacturers – both on the race track and in the showroom,” Robin Pemberton, NASCAR vice president of competition and racing development, said. “We believe aligning the points system with the owner points will create better understanding for the entire industry, and bolster interest and excitement with our fan base, which has shown intense manufacturer loyalty throughout the sport’s history.”
NASCAR announced that they will award points to the single highest finisher for each manufacturer in each event. The amount will equal that of what the driver would earn in the driver's point standings. If a manufacturer can win the race they will get three bonus points. Also, if the single highest finisher for each manufacturer leads a lap, they will recieve a bonus point. Lead the most laps and you get another bonus point.
Per NASCAR's Example in the press release, "In a NASCAR Sprint Cup Series race, if a Toyota finishes in each of the top three positions and the winning Toyota leads the most laps, and a Chevrolet finishes in fourth position without leading a lap, Toyota will receive 48 points and Chevrolet will receive 40 points."
NASCAR added that if two manufacturers tie at the end of the season, it will come down to which manufacturer has the most wins, followed by the greatest number of second-place finishes, third-place finishes, etc to break the tie. If a tie still remains, the manufacturer having the earliest win of the current season will prevail.