Flexible Manufacturing System (FMS) is a compound system containing essentials like workplac-es, computerized storing and recovery systems, and material control devices such as automatons and automated guided vehicles (AGVs). In this paper, an attempt is made to study concurrently the machine and vehicle planning features in an FMS for minimization of the makespan. Planning is concerned with the distribution of partial resources to tasks over time and it is a resolution making procedure. It associates the processes, time, cost and overall purposes of the company. In this work, Nawaz-Enscore-Ham (NEH) heuristic algorithm is implemented to solve the scheduling problems in FMS. Eighty two problems and their existing solutions with different approaches are examined. The preliminary results indicate that the NEH heuristic algorithm provides better solu-tions with less computational time.