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A case‐based research approach is used to illustrate the power of modelling manufacturing performance measures and to help develop insights into the nature and problems evident when attempting to use simulation across different enterprise sectors. The research methodology used considered three specific companies, each with distinctive characteristics and attributes; a small to medium enterprise, a medium to large enterprise and a large enterprise. From a cross‐case analysis of the use of discreet‐event (DE) simulation when applied in these instances, the research attempts to develop policy implications that will provide a better understanding of how simulation studies should be approached across different manufacturing enterprises.

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