A coupled thermal/structural analysis of mechanical ablation is performed based on domain/boundary decomposition and finite element method. The ablative material non-linearity and boundary non-linearity can be easily localized within a few subdomains and/or on the boundary interfaces. An enthalpy method is applied to simplify the effect of heat of pyrolysis in the ablative subdomains. In addition, maximum in-plane shear stress is considered as a surface recession criterion for the mechanical ablation simulation. The basic characteristics of the proposed method are examined carefully through numerical experiments.