In recent days, honeycomb structure is being adopted in various fields of structural engineering due to its peculiar orthotropic strength. Especially, it shows high potential to be used as an energy absorbing media. Typically, aerospace industries and high speed train, i.e. TGV, have fully used the strength of honeycomb type structure while minimizing the total structure weight. However, it is a challenging task to develop a numerical method for simulating honeycomb-type structures. In the present paper, a finite element method is used to develop a numerical model of a honeycomb structure by using orthotropic plasticity and Tsai-Wu yield function. This method is validated by comparing numerical results with test results generated from honeycomb structures impacting rigid objects and exhibits excellent correlations with the test results.