The technical and economic efficiency of new PCMs depends on the ability to predict their performance. The problem of predicting the properties of PCMs can be solved by computer simulation by the finite element method. In this work, an experimental determination of the physical and mechanical properties of PTFE PCMs depending on the concentration of fibrous and dispersed filler was carried out. A finite element model in ANSYS APDL was built to simulate the strength and load-bearing capacity of the material with the analysis of damage accumulation. Verification of the developed computer model to predict the mechanical properties of composite materials was performed by comparing the results obtained during field and model experiments. It was found that the finite element model predicts the strength of chaotically reinforced spherical inclusions of composite materials. This is due to the smoothness of the filler surfaces and the lack of filler dissection in the model. Instead, the prediction of the strength of a finite element model of chaotically reinforced cylindrical inclusions of composite materials requires additional analysis. The matrix and the fibrous filler obviously have stress concentrators and are both subject to the difficulties of creating a reliable structural model.