The PEM fuel cell has been worked on and the efficiency has been confirmed. This question has been recorded. How do you calculate the PEM. fuel cell efficiency?
Generally for performance test you refer the deliverd work of FC systems (or engines) to the supplied fuel and its LHV and relate in- and outgoing flows on 25 °C standard temperature, additionally there may be other reference temperatures in standards or in a specification as e.for g gas turbines 15 °C. It also depends on the agreed system border (including e.g. inverters). If you use the heat output your useful energy output is the sum of work and heat, this is mainly based on the vision of cost distribution. Thermodynamically correct would be to refer to work and exergy of heat both related to exergy of fuel and using the exergy of the in and outgoing flows. For the cell balance you should refer the produced work to the exergy of the fuel and - if using also heat - the work and the exergy of the produced heat and the considering the exergy diffeence of in and outgoing flows. The last definition also considers on cell level indirectly how many fuel has been uilized because this influences the exergy of the outlet exergy. For systems fuel utilization in the FC is no issue because the not utilized fuel is burnt and usually utilized as heat.For details please look also on test or performance standards An overview about all relevant fuel cell standards you can find here: http://www.fuelcellstandards.com/ IEC standards are under "International"