The instability of the real structure of a firm is one of the fundamental problems in simulating microeconomic systems. This paper proposes a method, called ACV (abstraction – gradual concretization – verification) for constructing a flexible simulation model of a corporation. This method is based on the assumption that an effective approach to simulating a microeconomic system should take into account the structural instability of the modelled object. Practical implementation of the ACV method is illustrated using the EK_AN simulator of a firm. The purpose of the simulator as a scientific tool of operations research is to analyse the relations of given inputs (decisions) with the short- and mediumterm forecasts of a firm’s economic performance.
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