[en] The Advanced Spent Fuel Conditioning Process (ACP) is a pyrochemical dry reprocessing technique to convert oxide-type spent nuclear fuel into a metallic form. The Korea Atomic Energy Research Institute (KAERI) has been developing this technology for the purpose of spent fuel management and is planning to perform a lab-scale demonstration in 2006. With this technology, a significant reduction of the volume and heat load of spent fuel is expected, which could decrease the burden of safety and economics. In this study, MCNPX code calculations were carried out to estimate the performance of a neutron coincidence counter designed for measruement of the process materials in the pilot-scale ACP facility. To verify the design requirement, the singles and doubles counting rates of the detectors were simulated with the latest coincidence capability of the MCNPX code. Then, the precision of the coincidence measurements were evaluated on various process materials from the ACP. It was verified that the performance of the neutron coincidence counter could meet the design criteria for all samples in the ACP, and the material accounting system for the pilot-scale ACP facility could meet the IAEA safeguards goals.