The effeciency of solar panel depends on its solar input and output as power that need to be yielded using MPPT. If the input is optimal, the output should be adapted upstream to the panel MPPT and downstream to the load of device connected (battrey charging, inverter, pumping system or others load). If the load is not adapted (in term of voltage, amperage) to the operating panel MPPT , effeciency cannot be yielded.
Elaissoui A, it good point, we can alos think towards like
Fill factor=Vmp*Imp/Voc* Isc, it is accepted for DC application
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In case of estimating solar efficiency towards AC application, we have to think at invertor efficiency or conversion quality or even we have to think junction losses etc.
Depending on he Insolation levels falling on the PV panel, per sq.m, we can estimate the input power as sampled data over a period of time. ( using measurement devices) From an energy meter connected at the output terminals of the PV panel, we can find the output energy.
The time period of analysis should be same.
and now efficiency = Output / Input powers.
I think, Application point of view doesnot afftect the efficiency of a PV module.
For overall efficiency, we should include the efficiency of the following depending on the topology.