The problem of operating procedure synthesis for chemical process plants is investigated. The knowledge about plant structure and material-conversion procedures was represented by directed graphs and the subgraph-isomorphism algorithm was utilized to solve the problem. In this study, the concept of heat-resources and multiple outputs for material conversions are proposed. These extensions provide the method to deal with the operation of heat exchange and separation for the synthesis of operating procedures in subgraph-isomorphism framework. This method is successfully demonstrated with a double effect evaporator.