Photovoltaic Cost Accounting Standard Released in 2026, Unifying Industry Chain

The General Rules for Cost Accounting Models in the Photovoltaic Industry have been officially released. Based on enterprise accounting standards, the rules unify the calculation scope, coefficients, and models for costs across the entire industrial chain—covering polysilicon, wafers, cells, and modules—thereby establishing a cost accounting framework that runs through the whole sector. This initiative addresses the problems of inconsistent cost accounting bases and fragmented reporting within the industry, providing an institutionalized and standardized reference for photovoltaic industry management.

According to statistics recently released by the China Photovoltaic Industry Association, prices of major photovoltaic materials have trended downward with fluctuations since the start of 2026. By early July 2026, prices for polysilicon, wafers, and cells had all declined compared with January, while module prices rose slightly yet remained at low levels. The industry faces a phase of supply-demand imbalance, with continuous accumulation of low-end capacity expansion and redundant construction, leaving enterprises under persistent operational pressure.

The implementation of the rules provides an operable and verifiable uniform cost accounting method for all segments of the photovoltaic industry, enabling regulators to grasp industry cost conditions and conduct effective supervision based on consistent standards. The rules also set requirements for technology research and development investment, product quality, and after-sales service, urging enterprises to direct resources toward enhancing core competitiveness rather than relying solely on price competition. With this accounting framework in place, the industry is expected to achieve coordinated supply-demand development on a foundation of cost transparency.