A thermodynamic approach based on the hierarchical decomposition which is usually used in mechanical structure engineering is proposed. The methodology is applied to an absorption refrigeration cycle. Thus, a thermodynamic analysis of the performances on solar absorption refrigerators is presented. Under the hypothesis of an endoreversible model, the effects of the generator, the solar concentrator and the solar converter temperatures, on the coefficient of performance (COP), are presented and discussed. In fact, the coefficient of performance variations, according to the ratio of the heat transfer areas of the high temperature part (the thermal engine 2) A(h) and the heat transfer areas of the low temperature part (the thermal receptor) A(r) variations, are studied in this paper. For low values of the heat-transfer areas of the high temperature part and relatively important values of heat-transfer areas of the low temperature part as for example A(h) equal to 30% of A(r), the coefficient of performance is relatively important (approximately equal to 65%). For an equal-area distribution corresponding to an area ratio A(h)/A(r) of 50%, the COP is approximately equal to 35%. The originality of this deduction is that it allows a conceptual study of the solar absorption cycle.