In the present study, the energy and exergy investigation of absorption refrigeration system (ARS) in LiBr - H₂O solution is modelled and analysed for each component. An optimization criterion applied to the generator temperature in order to enhance energy and rational efficiency and also, most exergy destruction components are identified. The results propose that generator and absorber are the essential components according to the design aspect. Likewise, it is highlighted that COP and rational efficiency are fluctuated regarding the component temperature of ARS. It is also found that the COP of heating increased with increment in generator temperature while the circulation ratio showed the inverse pattern.