A group standard titled Photovoltaic Industry Cost Accounting Model General Rules was released under SAMR and the Ministry of Industry and Information Technology, led by the China Photovoltaic Industry Association. Based on China’s enterprise accounting standards, the standard sets unified cost components, calculation coefficients and models across the polysilicon–wafer–cell–module value chain, creating an end-to-end cost accounting framework to eliminate inconsistent cost-calculation practices.

A group standard titled Photovoltaic Industry Cost Accounting Model General Rules was released under SAMR and the Ministry of Industry and Information Technology, led by the China Photovoltaic Industry Association. Based on China’s enterprise accounting standards, the standard sets unified cost components, calculation coefficients and models across the polysilicon–wafer–cell–module value chain, creating an end-to-end cost accounting framework to eliminate inconsistent cost-calculation practices. Issued amid a cyclical adjustment with prices under sustained pressure in parts of the PV chain, the standard is intended to strengthen industry management and guide firms from price-driven toward value-driven behavior, encouraging greater resources for R&D, quality improvement and brand building.