This article presents the Discrete Event System Specification (DEVS) formalism, in their atomic and coupled configurations; it is used for discrete event systems modeling and simulation. Initially this work describes the analysis of discrete event systems concepts and its applicability. Then a comprehensive description of the DEVS formalism structure is presented, in order to model and simulate an industrial process, taking into account changes in parameters such as process service time, each station storage systems structure and process tasks coupling. For the MatLab® simulation, the Simevents Toolbox was used for theoretical developments validation.