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For the last few decades, necessity of direct non-linear FE analysis has been increasing for the accidental events at the vessel/offshore structures. One of major areas for the accidental design, dropped object analysis using non-linear analysis is indispensable for the verification of structural safety at the design process. This paper is concerned with the methodology, conditions, and design consideration of dropped object analysis using dynamic FE analysis. By comparing the results from direct FE analyses to those from simplified energy method described in DNV-RP-C204, necessities and advantages of direct non-linear analysis can be verified. In this paper, the effect of analysis condition is investigated using parametric study. The results are influenced by the application of failure criteria according to the rule requirements, application of material properties, dropping position, condition of the object, and so on. This study can suggest appropriate determination of the methodology and condition for the dropped object analysis using direct FE analysis.