To identify critical parameters upon variable operational temperatures in a planar SOFC, an experimentally agreeable model was established. The significance of temperature effect on the performance of SOFC components was investigated, and the effect of activation energy during the development of intermediate electrode materials was evaluated. It is found the ionic conductivity of electrolytes is identified to be unavoidably concerned in the development of the intermediate-temperature SOFC. The drop of the ionic conductivity of the electrolyte decreases the overall current density 63% and 80% at temperatures reducing to 700 °C and 650 °C from 800 °C. However, there exists a critical value on the defined ratio between the electric resistance of the electrolyte in the overall internal resistance of SOFC, above which the further increase in the ionic conductivity would not significantly improve the performance. The lower the operational temperature, the higher critical ratio of the electrical resistance in the overall internal resistance of the cell. The minimal decrease in the activation energy during the development of intermediate electrode materials can significantly enhance the overall performance. Considering the development trend toward the intermediate temperature SOFC, advanced electrode material with the decreased activation energy should be primarily focused. The result provides a guidance reference for developing SOFC with the operational temperature toward the intermediate temperature.