As for most high performance cars and super cars they cost a lot, a friend once argued that these cars cost too much, then I reminded him that Aston Martin’s panels were hand beaten into shape over the knee with hammers like Smiths of old and that the McLaren F1, had an engine bay lined with gold, because it was the only substance to contain the heat of the engine at that time. For Lamborghini cars in addition to the beautiful answers written here about production size and price setting by the manufacturers.

I believe they are more expensive because of exotic materials used in production and quality. for example

Engine

Lamborghini engines are either V12

or V10

units, and these aren’t just standard engines —they are high output units with the V10 producing up to 600 horse power and the V12 almost 800 horse power,

they are also usually hand-made and assembled by hand, and are built to high tolerance levels.

The biggest engines Toyota produces is the V8; Kia doesn’t even have a V8.

Materials.

Lamborghini employs a host of exotic materials in their production to ensure strength, structural rigidity and beauty and at the same time be light weight and balanced enough to keep up with rivals. They employ materials like carbon fiber,

And for the interior they use alkantera, leather, carbon fiber in pursuit of quality and light weight performance. And Note that all the materials mentioned above aren’t cheap, Toyota don’t even have any vehicle that uses any of the materials above save for leather and maybe some carbon fiber in their performance Lexus models like the marvelous and stupidly expensive Lexus LFA.

Purpose

Lamborghini don’t produce family cars, or commercial vehicles. All they do is performance. And performance ain’t cheap. These cars have some state of the art systems, including computer controlled push rod suspension, computer controlled engine management, and a very complicated four-wheel drive system, with components built to last. And built to work together.

Quality

The fit and finish of these cars are superb: engines and body components which don’t pass a score are either destroyed or recycled. Ask yourself, how many Lamborghini recalls do you know about?

Limited production.

Lamborghini have always been a limited model company. With never having more than three models made at a time and producing about 5,000–10,000 cars annually, this costs more, not only because of the exclusive and limited nature of their cars also because there is less dependency on robots during the assembly process. A lot of the work is done by hand.

And some special models’ production run was just 10 cars, like the Cement, sesto elemento and others.

Lamborghini have pedigree and heritage, so they can afford to charge what they want, because there is always going to be demand for high end exotics. Just like Aston Martin and Ferrari.

Safety

Because of a carbon fiber tub mentioned above and components these cars’ safety rival or even exceed most family cars

Research and development

Toyota revealed that the research and development that went into the 2018 Camry cost about 50 million dollars, for a Camry! And since they are a high-volume company they would recoup their profits over the years… How much do you thing the R&D for the Aventedor costs Lamborghini?

Once a car is a high performance car it’s going to cost a lot to build, and make, especially to attain a high level of performance and safety.