Abstarct: Coal is one of the most important and strategic resources in the world and It is often used in electricity production. Many countries spend large sums of money annually in both the private and public sectors for the exploration, preparation and extraction of coal mines. Mining costs are divided into two main parts: capital costs and operating costs. Operating costs are focused on the day-to-day operations of the mine. These costs include costs such as fuel, maintenance, explosives, energy, manpower, maintenance, etc. Estimating operational and capital costs for the construction of a mine can be of great help to mine operators to decide how to provide capital during the mine operation stages. This thesis is defined with the aim of estimating coal exploitation costs. Presenting an empirical relationship between mine exploitation costs with parameters such as mine life, annual production and reserve amount is one of the goals of this research.For this purpose, a comprehensive and reliable databaxse is needed. The more comprehensive and accurate these data are, the more acceptable the presented experimental model is. In this thesis, the data collected from four coal mines Razi, Bornaki, Razmjay Gharbi, tazre in Alborz region according to the expenses spent in 1401 have been used. Four types of linear, logarithmic, power, and exponential functions are used as processing functions, and according to the highest correlation coefficient, one of these functions is considered as the target function. baxsed on the obtained results, with the increase of the mine reserve, the life of the mine and its annual production, the costs of fuel, maintenance, personnel and government salaries will increase and the costs of equipment and maintenance will decrease. In addition, there is no clear relationship between depreciation expense and reserve amount. Also, with the increase of these parameters, the total operating cost increases. Finally, an empirical relationship was presented to estimate the total exploitation cost baxsed on the reserve, life and annual production of the mine.