Multifactors affect nutrient use efficiency such as agroclimate, soil conditions, parental rock material, particle size, soil salinity, acidity, humus and water content, pH, aeration, temperature, root surface area, microbial presence, rhizoflora etc..

Nutrient use efficiency (NUE) depends on the plant’s ability to take up nutrients efficiently from the soil, but also depends on internal transport, storage and remobilization of nutrients. NUE is dependent on root growth and root architecture. Endophytic bacteria have a direct influence on root growth and increase nutrient uptake. Genetic variation within and among crops for NUE is well recognized. Genotypic variability, that affects NUE and nutrient uptake, influences some processes and plant mechanisms, including differences in uptake, movement in root, shoot demand, and biomass production. There is a huge range of external factors (such as climate, soil, biological, management practices, etc.) that affects a plant’s ability to take up and utilize nutrients more effectively. In addition, soil acidity, salinity, alkalinity and mineral toxicity also affect NUE.

https://www.sciencedirect.com/topics/agricultural-and-biological-sciences/nutrient-use-efficiency

Dear Dr Gezahagn Kebede . The factors including : Salinity, acidity, elemental deficiencies, and toxicities, and low organic matter content . See the link: https://irrec.ifas.ufl.edu/irsws/History%20Publications/2/CSSPABaligar2001.pdf

Kindly check also the following useful RG link: Chapter Factors affecting the nutrient efficiency of plants

Also check please the following very good RG link: Chapter Factors Affecting Yield of Crops

4R principles (Right time of application, right amount or quantity of nutrient sources, right method with which a nutrient source is to be applied and right place also) plays important role to enhance and improve nutrient use efficient.... synchronising the time of demand of nutrients by plant with the application time results in improved efficiency with lesser chances or even negligible losses of nutrients, efficiently uptake of nutrients assimilated in plant constituents... factor productivity will be enhanced if yield is more per unit of nutrients applied.. climatic factors, management of monetory inputs(fertilizers and manures) and nonmonetary inputs( time of application), soil type(in sandy more nutrients has to be applied because of lesser surface area owing to more losses hence more split application compared to heavy texture soil), use of biofertilizer to release soil nutrients efficiently for crop uptake, application of nutrients based on soil supplying capacity following testing of soil are important approaches to sustain nutrient use efficiencies to a greater extent, reducing the chances of nutrients losses via addition of OM enhance nutrient-soil-plant interaction...

I recommend that the following link will help you Gezahagn Kebede

https://www.researchgate.net/deref/https%3A%2F%2Fwww.sciencedirect.com%2Ftopics%2Fagricultural-and-biological-sciences%2Fnutrient-use-efficiency

Article FRONTIERS IN PLANT SCIENCE (Continued) Section "Plant Nutrit...

please read

The adequate supply of nutrients contributes significantly to increasing crop yield as well as cost of production. In this situation, optimizing nutrient use efficiency is fundamental for higher crop productivity and reduced cost of production. Important factors that affect NUE in a crop production system include weather, water availability, tillage practices, residue retention, crop rotation, fertilizer rate, timing, placement, and source. Nutrient availability is influenced by many often interrelated factors. These include the parental rock material, particle size, humus and water content, pH, aeration, temperature, root surface area, the rhizoflora, and mycorrhizal development.