摘要：This research has the proposal create a simulator to valuate and simulate the capacity of a sugar factory, supporting the strategic decision making process. The process of creating simulator starts when processes are mapped and all most important variables are defined. After that it was necessary to transmit measured data through the calculations for spreadsheet, which in this case was used Excel (because it is a simple language and a common program). In sequence, several tests were performed to check results obtained by simulation. The results refer to the simulator reliability, with comparison of SIMULSUGAR results with simulation conducted in sector. Creating a table was necessary to demonstrate the accounting comparison between SIMULSUGAR results with simulation performed in the sector.
