A solid oxide fuel cell (SOFC) is expected to be applied to the distributed energy systems because of its high thermal efficiency and exhaust gas utilization. The exhaust heat from the SOFC can be transferred to the electric power by a gas turbine, and the high efficiency power generation can be achieved by constructing the SOFC and gas turbine hybrid system. In this study, the local processes in the electrodes and electrolyte of unit SOFC are analyzed taking into account the heat conduction, mass diffusion, electrode reactions and the transport of electron and oxygen ion. The temperature and concentration distributions perpendicular to the electrolyte membrane are shown. The effects of the operating conditions on the cell performance are also shown. Furthermore, the entropy generation and exergy loss of each process in the electrodes and electrolyte are analyzed and the reason for generating the exergy loss in the SOFC is clarified. It is noted that two electrode reactions are responsible for the major exergy loss.

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