The exergy concept is introduced by utilizing a general framework on which are based the model equations. An exergy analysis is performed on a case study: a control volume for a power module is created by comprising gas turbine, reduction gearbox, AC generator, exhaustion ducts and heat regenerator. The implementation of the equations is carried out by collecting test data of the equipment data sheets from the respective vendors. By utilizing an exergy map, one proposes both mitigating and contingent countermeasures for maximizing the exergy efficiency. An exergy accounting is introduced by showing how the exergy concept might eventually be brought up to the traditional money accounting. At last, one devises a unified approach for efficiency metrics in order to bridge the gaps between the physical and the economical realms.