A Conceptual Framework for Costing Perovskite Solar Cells Through Material Flow Cost Accounting

Hendrik Johannes van der Poll (), Huibrecht Margaretha van der Poll () and John Andrew van der Poll
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Hendrik Johannes van der Poll: Department of Chemistry, Faculty of Natural and Agricultural Sciences, University of Pretoria (UP), Pretoria 0002, South Africa
Huibrecht Margaretha van der Poll: Sustainable Livelihoods, Graduate School of Business Leadership (SBL), Midrand Campus, University of South Africa (UNISA), Pretoria 0003, South Africa
John Andrew van der Poll: Digital Transformation and Supply Chain Management, Graduate School of Business Leadership (SBL), Midrand Campus, University of South Africa (UNISA), Pretoria 0003, South Africa

Sustainability, 2025, vol. 17, issue 7, 1-27

Abstract: There is a global demand for alternative energy sources away from unsustainable fossil fuels. The Conference of Parties (COP) 26 agreed that fossil fuels should be phased down; at COP27, anxiety about the cost and availability of energy was raised, and COP28 reiterated the phasedown of coal power. Solar technology in the form of perovskite solar cells is one such alternative energy source. This article considers the fabrication of the perovskite layer in a solar cell and postulates the extent to which material flow cost accounting (MFCA) could be used as a feasible costing method, among other things, to address material flows and waste reduction. Through MFCA, the monetary and physical flows of materials are identified and can be applied throughout the supply chain to facilitate affordability, from the extraction of the ore to the transportation and fabrication of the chemicals, manufacturing and distribution of the solar cell and panels, and, finally, the recycling of the panel. Informed by these observations, a conceptual framework for applying MFCA in fabricating the perovskite layer in the supply chain is developed based on sets of qualitative propositions. Future work will involve researching the processes involved in manufacturing solar cells, costing raw materials, energy flows, and solar cell manufacturing emissions.

Keywords: alternative energy sources; costing; frameworks; greenhouse gas (GHG) emissions; material flow cost accounting (MFCA); perovskite solar cells (PSCs); propositions; solar technology (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
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