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

There is a global demand for alternative energy sources away from unsustainable fossil fuels. COP26 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 byproduct and waste generation. 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, transportation, 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 be researching the processes of manufacturing solar cells, costing raw materials, energy flows, and solar cell manufacturing emissions.