Parallel simulation has presented the possibility of performing high-speed simulation. However, when attempting to make a link between the requirements of parallel simulation and discrete event simulation used in commercial areas such as manufacturing, a major problem arises. This lies in the decomposition of the simulation into a series of concurrently executing objects. Using the activity cycle diagram simulation technique as an illustrative example, this paper suggests a solution to this decomposition problem. This is discussed within the context of providing a conceptually seamless methodology for translating simulation models into a form which can exploit the benefits of parallel computing.