We have developed a cross-section database for neutron-induced reactions on 28Si in the energy range between 2 MeV and 3 GeV in order to analyze single-event upsets (SEUs) phenomena induced by cosmic-ray neutrons in microelectronic devices. A simplified spherical device model is proposed for simulation of the initial processes of SEUs. The model is applied to SEU cross-section calculations for semiconductor memory devices. The calculated results are compared with measured SEU cross sections and the other simulation result. The dependence of SEU cross sections on incident neutron energy and secondary ions having the most important effects on SEUs are discussed.