Abstract: Load-based paired-cell overlapping loops of cards with authorization (LB-POLCA ) is a new type of material control system for non-repetitive manufacturing workshops, which is used to realize the load balance of processing resources in the workshop and the effective flow of materials in production. The existing research has verified the effectiveness of LB-POLCA, but most of them ignore the assembly relevance between materials, that is, the assembly process can only be started after the required materials have been completed. At this time, the core of control system is to achieve the processing coordination of related materials. In view of this, for a class of general flow shop with assembly constraints, the appropriate operation mechanism of LB-POLCA system and the key control parameters such as the card allocation rules, approaches to load accounting and dispatching rule are first given; then, a generalized simulation model is established based on the platform of simulation software eM-Plant, and a large number of experiments conducted to reveal the changes of system performance under different assembly relevance level and different combinations of system control parameters.