{"references": ["Khubaev, G. N. (2007). Visual modeling and simulation of business processes - the universal tool for cost estimation in management accounting. Voprosy ekonomicheskikh nauk, (3), 147-149", "Khubaev, G. N. (2009). Production and service provision cost estimation: process-statistical cost accounting. Upravlencheskii uchet, (2), 35-46", "Khubaev, G. N., & Shirobokova, S. N. (2014). Visual and Simulation Modeling for Quick Estimation of Resource Capacity for Technological and Management Processes. Globalnyi nauchnyi potentsial, (6), 64-72", "Khubaev, G. N., & Shirobokova, S. N. (2014). Automated calculation of resource intensity of goods and services. Management of the strategic potential of Russian regions: methodology, theory, practice: Collected works of all-Russian scientific-practical conference. Volgograd, part 1, 212-214", "Khubaev, G. N., Shcherbakov, S. M., & Shirobokova, S. N. (2008). UML Language as a Base for Simulation Model Automated Synthesis. Vestnik IzhGTU im. M. T. Kalashnikova, (4), 181-185", "Shirobokova, S. N., & Shcherbakov, S. M. (2008). A method and UML-based simulation software system as a tool for business-process analysis and modeling. Voprosy sovremennoi nauki i praktiki. Universitet im. V.I. Vernadskogo, 2, (4), 154-161", "Khubaev, G., Kalugyan, K., Rodina, O., Shcherbakov, S., & Shirobokova, S. (2016). Universal methodical and tool support rapid assessment and optimization of resource-intensive goods and services. Bulletin of Science and Practice, (12), 286-299. doi:10.5281/zenodo.205428"]}

Shown the economic feasibility of the process–statistical cost accounting resources to evaluate the intensity of the processes of accounting in budget organisations. Investigated business processes in the Accounting Department of a higher educational institution. Constructed UML–diagrams and automated synthesis of simulation models allowed us to significantly reduce the complexity of the assessment procedures of resource accounting processes. Examples of charting the precedents and activities and the results of simulation modelling of accounting processes.