Permutation flow-shop problem (PFSP) is one of the important subclasses of scheduling, where the order in each process remains unchanged for all machines. Few algorithms have been developed to decide the sequence of n jobs and m machines to minimize the makespan in the flow shop. Over the past 30 years, the NEH heuristic developed by Nawaz,  Enscore, and Ham has been widely regarded as the best heuristic for minimizing the makespan in permutation flow shops. This heuristic is divided into two main stages: generation of an initial sequence with decreasing total processing time and insertion of such a sequence into the schedule. In this study, a total of 50 flow-shop problems were solved with the number of machines and jobs being set at a range of 4 to 25, whereas the process times of the jobs were randomly generated with a range of 1 to 10 using Microsoft Excel spreadsheet. Performance of the heuristic was validated using the relative percentage deviation (RPD) formula based on the makespan generated by CDS heuristic proposed by Campbell, Dudek, and Smith. The generated results through Excel modeling showed that the NEH heuristic outperforms the CDS heuristic. This statement corresponds with the results of previous studies. Therefore, the Excel modeling is said to be an encouraging research direction for solving scheduling problems.