What factors are related with the boiler efficiency of a coal-fired boiler?

Boiler efficiency is mainly depended on the amount of losses in the system. In high capacity pulverized coal fired boilers the total losses account to about 12 to 14%. Roughly 50% of the losses are governed by fuel properties like hydrogen in fuel, moisture in fuel and ambient air conditions. The other 50% losses are carbon loss and dry gas loss. The best efficiency in the boiler can be achieved if the losses are kept to the minimum. Since 50% of the losses are dependent on the fuel and ambient condition, the best efficiency can be achieved by properly tuning the other 50%, i.e. mainly carbon loss and dry gas loss.