This diploma thesis considers different attitudes to evaluation of lower heating value of municipal solid waste as a main parameter of calculation of effectiveness incineration process. Modification of general relation is done to calculate lower heating value by using methodology BREF/BAT for real plant. The next step is evaluation of lower heating value within measured data. Following part of this thesis is focused on establishing thermal efficiency of incineration boiler by using direct, indirect and “modified” indirect methods and statistical analyses of them. Analysis of important quantities, which enters the calculation of thermal efficiency, is realized. The establishment of measurement error in measuring these main parameters is done...