Abstract: The invention relates to a method for mathematically simulating and for controlling real flows in a data processing system, comprising the following process steps: establishing and storing a plurality of preset base entities which correspond to real objects, transactions, relations and the like, the base entities having a fixed, constant data structure with preset attributes; establishing and storing preset, permissible relations each between two selected base entities, the relations having a fixed, constant data structure with preset relation attributes; establishing preset standard processes for a preset number of base entities and base relations each of which processes attributes of selected base entities, linked by permissible relations, and base relations for the automatic manipulation of the attribute values of the base entities and base relations, between whose attributes preset, permissible relations are established; allocating of input-status attribute values, which correspond to parameters of the re