Recent industrial efforts are directed toward the development of CIM(Computer integrated Manufacturing) system. It is often the case that the analysis of the system dynamic behaviour is overlooked, even if it is important for both the economic justification and system performance evaluation. The main purpose of this study is to present a n approach of system performance evaluation for PCB(Printed Circuit Board) manufacturing, especially the inner layer manufacturing processes, using simulation. The general overview of the PCB manufacturing environment has first been discussed. Then a computer simulation program which can consider the diverse dynamic environmental changes has been developed. Extensive system analyses have been performed based on the program developed and the three measures proposed. The results obtained in this study provide valuable guidelines for practical concerns and some recommendations for future extensions.