The method on accounting the site-based cost was erected in this paper. It is well adapted to the actual production characters of China's coal industry. The principle and detailed method of determining the boundaries among costing sites were put forward. The code structure with 7-digit number of the costing sites was also introduced. The accounting method of the site-based cost and the principle of designing the spatial characters database were expounded at the same time.

The necessity to carry out ABC was empha sized ba sed on the cost accoun ting andmanagement situation of CIMS en terprises in China. The principle and computation flow of activity-based costing (ABC) was developed. Then the division principle and accounting process of activity and itscen ter were given by ABC method. The determination principle and computing formula of resource and activity driver were also presented.

With simulation and optimization methods, the optimal computer model of development-extension of mine is defined in this paper. This model fully utilizes the advantage of simulation and optimization technique, it can not only determine optimal development-extension plans reliably but also supply using effects and all kinds of parameters. This model was applied at a mine in China and proved that this model is practical and reliable.