In this paper, an attempt is made to systematically discuss the development of simulation systems for manufacturing system design. General requirements on manufacturing simulators are formulated and a framework to address the requirements is suggested. Problems of information representation as an activity underlying simulation are considered. This is to form the necessary mathematical foundation for manufacturing simulations. The theoretical findings are explored through a pilot study. A conclusion about the suitability of the suggested approach to the development of simulation systems for manufacturing system design is made, and implications for future research are described.