The exergetic analysis has found great acceptance, as it is in itself correct and elegant, although there exists the following dilemma, if a concrete process has to be considered in detail: Exergy Losses, in general, do not correspond with the ＇＇poenalized output losses＇＇, and exergetic efficiencies do not correspond with the ＇＇poenalized process efficiencies＇: This is knowledge that one can find in any text-book; it does indeed not belittle, however, the fundamental usefulness of an exergetic consideration. Consequently, there exists room for a problem-relevant process analysis. which is discussed in the following part. This analysis is divided into an efficiency and a performance analysis. For the Latter one is shown that the performance Lass with reference to the single-aggregate results from the irreversible occurrence of the actual process itself. No a-priori-determination of an ideally comparable process is required.