  We define the generalized Burnside algebra $HB(W_{n})$ for $B_{n}$-type
Coxeter group $W_{n}$ and construct an surjective algebra morphism between
Mantaci-Reutenauer algebra ${\sum}'(W_{n})$ and $HB(W_{n})$. Then, by obtaining
the primitive idempotents $(e_{\lambda})_{\lambda \in \mathcal{DP}(n)}$ of
$HB(W_{n})$, we consider the image $\textrm{res}_{W_{A}}^{W_{n}}e_{B}$ and
$\textrm{ind}_{W_{A}}^{W_{n}}e_{B}^{A}$ under restriction and induction map
between generalized Burnside algebras. We give an alternative formula to
compute the elements number of conjugate classes of $W_{n}$. We also obtain an
effective method to determine the size of $\mathcal{C}(S_{n})$ which is the set
of elements of type $S_{n}$.
