In this master thesis a novel accounting system for the exploitation of tunnel excavation material is developed. Based on the description of the topic and the problems associated with the exploitation of tunnel excavation material, the current customary handling of the material is described. The desirable situation of excavation material management is described in terms of environmental and economic aspects. Possible potentials of the mineral material are shown and standard exploration work is described. The investigation methods, which are necessary for a complete characterization of the expected material, are discussed. Tests to determine the breakability are described, because the breaking behaviour is essential for the submission of an offer. The following chapter is a presentation of the excavation and support matrix, which was used as an inspiring example for the accounting system. On the way of the excavation material from the face to the processing plant are described how to bill those parts of the material transport, which are not dependent on the subsequent use. An automatic sampling- and analysis system is presented. Starting with the design of a tunnel and the expected geological formation, a possible calculation model is elaborated, based on an example of the material properties, actually occurring during the tunnel excavation. For this purpose, the tunnel is considered to be organized in sections of similar geology. The determination of the masses for the tender is calculated with the obtained data. Three fictitious bidders who have different strategies in their offers will be introduced. As a conclusion, these bidders will be compared qualitatively, in order to proof the feasibility of a revision of the offer and billing modalities in future. This might be important in long tunnel projects.