This paper discusses the solution method of the computational resource allocation problem based on the QUBO model, and analyzes the application in combination with the simulated annealing algorithm and the CIM simulator. The reasons for choosing the QUBO model and its advantages in logical reasoning are first introduced, and then the core principles of the QUBO model are analyzed, including its relationship with quadratic unconstrained optimization problems. Then the principles of simulated annealing algorithm and CIM simulator and their applications in problem solving are discussed in detail. In terms of specific problem solving, taking the optimal position of base station setting and the optimal path of overhauling as examples, the problem definition, decision variables, the establishment of QUBO model, and the solving process are described respectively, and the solving process is demonstrated through flowcharts. Finally, the solution results of the base station setup and maintenance path problems are given and the model is evaluated.