ABSTRACT
Boilers are heat exchange machines used to generating steam. Most processes in the textile industry used steam for the fixation of chemicals, washing, dyestuff, finishing agents, and drying of textile materials. Coal is used as one of the boiler fuels and continues to grow steeply in price. To optimize operating costs during the covid-19 pandemic, the company should reduce the production cost, one of which is by selecting the best coal in all aspects. Current coal selection is based solely on the price of coal per kgs and does not consider the effect of additional costs that will arise from selected coal. Coal as solid fuel contains moisture, carbon, hydrogen, sulfur, nitrogen, oxygen, and ash. The use of coal which produces a lot of waste will increase the company's expense to be paid to third parties to collect coal waste according to government regulation. Another risk for using coal is the corrosion from sulfur content inside it, and each type of coal has a different calorific value. To find out the content in the coal supplied from each supplier. Coal samples obtained from suppliers are sent by the company to the testing agency. comparing coal, a low price of coal per kg does not necessarily result in a low overall cost so that it can save production costs. © 2023 Author(s).