This study proposes an efficient computer simulation approach for estimation and optimization of performance measures in a polling system. A single server polling system operating under exhaustive, gated, and mixed service disciplines is developed. In this system, the arrival process is a Poisson process and service and setup times are exponentially distributed. The polling model is solved through two different methods: an exact method that requires the complete characterization of the system, and a computer simulation-based solution that reduces the solving time and the complexity of the model. A set of numerical experiments are presented in which it is shown that the computer simulation model outperforms the exact method in terms of estim...