A conceptual framework for costing perovskite solar cells through material flow cost accounting

dc.contributor.authorVan der Poll, Hendrik Johannes
dc.contributor.authorVan der Poll, Huibrecht Margaretha
dc.contributor.authorVan der Poll, John Andrew
dc.contributor.emailhendrik.vanderpoll@up.ac.za
dc.date.accessioned2025-05-22T09:44:56Z
dc.date.available2025-05-22T09:44:56Z
dc.date.issued2025-04
dc.descriptionThis paper is an extended version of van der Poll, H.J.; van der Poll, H.M. Manufacturing and Costing Perovskite Solar Cells for a Brighter Future. In Proceedings of the Academy for Global Business Advancement 2023 Conference, Le Méridien Dubai Hotel & Conference Centre (Dubai Airport), Dubai, United Arab Emirates, 20–22 May 2023.
dc.descriptionDATA AVAILABILITY STATEMENT : Data are contained within the article.
dc.description.abstractThere 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.
dc.description.departmentChemistry
dc.description.librarianhj2025
dc.description.sdgSDG-07: Affordable and clean energy
dc.description.urihttps://www.mdpi.com/journal/sustainability
dc.identifier.citationVan der Poll, H.J.; Van der Poll, H.M.; Van der Poll, J.A. A Conceptual Framework for Costing Perovskite Solar Cells Through Material Flow Cost Accounting. Sustainability 2025, 17, 2892. https://doi.org/10.3390/su17072892.
dc.identifier.issn2071-1050 (online)
dc.identifier.other10.3390/su17072892
dc.identifier.urihttp://hdl.handle.net/2263/102474
dc.language.isoen
dc.publisherMDPI
dc.rights© 2025 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).
dc.subjectConference of Parties (COP)
dc.subjectAlternative energy source
dc.subjectCosting
dc.subjectFrameworks
dc.subjectGreenhouse gas (GHG) emissions
dc.subjectMaterial flow cost accounting (MFCA)
dc.subjectPerovskite solar cells (PSCs)
dc.subjectPropositions
dc.subjectSolar technology
dc.titleA conceptual framework for costing perovskite solar cells through material flow cost accounting
dc.typeArticle

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