Based on thermodynamic simulation, a method was proposed for revealing element species at the stage of pyrolysis and estimation of theoretical pyrolysis temperature corresponding to the given analyte losses. The experimental and theoretical pyrolysis temperatures for 43 elements were compared to take into account the loss rates. It was found that, at various levels of analyte losses (0.1,1, and 10%), these temperatures exhibit a linear relationship with a correlation coefficient of no less than 0.66. The developed approach provides the prediction of pyrolysis temperatures in electrothermal atomization and can be used for the selection of a type of chemical modifier. The relationships found are important for the theoretical estimation of the efficiency of chemical modifiers.