In this research, we focus on various issues related to BPS and its possible impact on integration of time-driven activity-based costing (TDABC). The primary focus is on issues related to modelling and simulation of human and non-human resources. Resources directly affect the processing and waiting times of business processes which are fundamental building blocks of TDABC systems. To answer research question “What are the challenges of modelling and simulation of resources using BPS?”, we conducted a literature review fo-cused on positioning of modelling and simulation of resources in BPS. In our research, we present challenges related to BPS that should be considered when implementing TDABC. Furthermore, we also present solutions to some of the challenges of modelling and simulation of organizations´ resources.