I have read many articles about this topic. I wanted to hear some expert opinion about it. In my case. I'm interested in the flows of matter and energy coming in and out from the pump to the two different environments, and are not interested in the various internal losses and destruction of exergy.
I always go through each component of the system one by one, you have inlets and outlets, then you apply your equations. Actually in HP you are dealing with less parameters compare to let say power plant.
I consider the system composed of building and heat pump. if i do the energy balance of the system (cooling season), and I ll focus on the heat pump (air-air), I see there is electricity as input stream and some hot air as output stream.
You can see following articles;
A key review on exergetic analysis and assessment of renewable energy resources for a sustainable future, A Hepbasli - Renewable and sustainable energy reviews, 2008
A review on the energy and exergy analysis of solar assisted heat pump systems
O Ozgener, A Hepbasli - Renewable and Sustainable Energy Reviews, 2007.
https://www.researchgate.net/publication/310802068_Performance_analysis_of_heat_pump_and_infrared-heat_pump_drying_of_grated_carrot_using_energy-exergy_methodology
Article Performance analysis of heat pump and infrared–heat pump dry...
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