Entropy generation: Minimum inside and maximum outside

The extremum of entropy generation is evaluated for both maximum and minimum cases using a thermodynamic approach which is usually applied in engineering to design energy transduction systems. A new result in the thermodynamic analysis of the entropy generation extremum theorem is proved by the engineering approach. It follows from the proof that the entropy generation results as a maximum when it is evaluated by the exterior surroundings of the system and a minimum when it is evaluated within the system. The Bernoulli equation is analyzed as an example in order to evaluate the internal and external dissipations, in accordance with the theoretical results obtained.