This study helps to identify the effect on the waiting line and delay the time of passengers when the service rate increases or decreases. In this paper, we present an introduction of simulation and it's processed with the help of flowcharts of arrival and departure event for understanding and analysing various system performance measures of multiple server queueing modelling (M/M/s) which give service to passengers. Also, through the statistical approach, the significance of data (of particular bus route), which was collected from the AICTSL office, Indore (M.P.), India, is verified by the t-test. In this paper, we also determine and compare the system performance measure of the queueing model (M/M/2) and also calculate the delay time of the system and Erlang value. Simulation calculation of various performance measures is performed by the WinQSB software for (M/M/2) queueing model when the service rate is varying. Using MATLAB software, various system performance measures of the M/M/2 queueing model are graphically represented for optimizing the servers.