THE RELATIONSHIP BETWEEN COST COMPONENT OF NUCLEAR ENERGY PLANT AND ENERGY PRICES WITHIN THE FRAMEWORK OF CORPORATE GOVERNANCE
Öz
Kaynakça
- BDS 700, Bağımsız Denetim Standardı 700 “Finansal Tablolara İlişkin Görüş Oluşturma ve Raporlama”, Tarih; 24,03,2017, Resmi Gazete Sayı; 30017.
- Bles, M., Afman, M., Benner J., Blom M., Croezen H., Rooijers F., Schepers B. (2011), “Nuclear Energy: The Difference Between Costs and Prices”, Delft, CE Delft, July, Publication code: 11.3475.52, 1-96.
- Daştan ,A., Bellikli, U. (2015), “Kurumsal Sosyal Sorumluluk ve Muhasebe Etkileşimi,:Türkiye’de Kurumsal Yönetim Endeksine Dâhil İşletmelerde Bir Araştırma”, Eskişehir Osmangazi Üniversitesi İİBF Dergisi, Nisan, 180.177-208.
- Demirbaş M, Uyar S.(2006), Kurumsal Yönetim İlkeleri ve Denetim Komitesi, Güncel Yayıncılık 262.
- EIRP (2017), Energy Innovation Refom Project, “What Will Advanced Nuclear Power Cost? A Standardized Cost Analysis Aof Advanced Nuclear Technologies in Commercial Development” Energy Options Network, 1-46.
- EEA, European Environment Agency, EN 13 Nuclear Waste, Production 1-10.
- Extern E (1995) – Externalities of Energy. Vol 1. Summary. European Commission DirectorateGeneral XII Science, Research and Development. Compiled by ETSU, UK, 1-287.
- Hamilton, L., Scowcroft B. (2013), “Strategy For The Management And Disposal Of Used Nuclear Fuel And High Level Radioactive Waste”, Blue Ribbon Commission Report, United States Of America, Department Of Energy, January, 1-14.
- Hohmeyer, O.(2002), The Social Costs of Energy Consumtion, Rio 02 World Climate & Energy Event, Copacabana Palace, Rio De Janerio, 6-11 January, 1-25.
- IAEA (2009), Interantional Atomic Energy Agency, “Cost Of Spent Nuclear Fuel Storoge”, Nuclear Energy Series, No: NF-T-3.5, Vienna, 1-70.
- Manning, R., Gilmour, J. (2002) “ Decommissionin Cost Estimating The Price Approach”, WM-02 Conference, February 24-28, 2002, Tuscon, 1-10.
- Matsuo, Y., (2012) “Summary and Evaluation Of Cost Calculation For Nuclear Power Generation By The Cost Estimation And Review Committee”, IEEJ, May, 1-12.
- Kaya, İ.S.(2012), “Nükleer Enerji Dünyasında Çevre ve İnsan”, Abant İzzet baysal Üniversitesi, Sosyal Bilimler Enstitüsü Dergisi, Cilt: 2012-1, Sayı:24, 72-90.
- Linsley, G.,(2003) “Finding Of The International Conference On Safe Decommissioning For Nuclear Activities”, Strategy selection For The Decommissioning Of Nuclear Facilities Seminar Proceedings, Tarragona, Spain, 1-4 September.
- Lund, I.,(2003) “Decommissioning Of Nuclear Power Plants Policies, Strategies and CostsRadiactive Waste Management”, Strategy selection For The Decommissioning Of Nuclear Facilities Seminar Proceedings, Tarragona, Spain, 1-4 September 2003.
- OECD (200)4 NEA No; 5300, 2004, 71-75.
- Picot, C., Riotte, H., Lang, J., Leon, L., “Sustainable Solutions For Radioactive Waste OECD Observer, 18. http://oecdobserver.org/news/fullstory.php/aid/531/Sustainable_solutions_for_radioactive_waste.html
- TMS 23, Türkiye Muhasebe Standartları 23, Borçlanma Maliyetleri, Madde 1-30, 1-5.http://kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/T%C3%BCrkiye%20Muhasebe%20Standartlar%C4%B1/TMSTFRS2018Seti/TMS/TMS_23_2018.pdf
- TMS 37, Türkiye Muhasebe Standartları 37, Karşılıklar, Koşullu Borçlar ve Koşullu Varlıklar, Madde 1-101, 1-13.http://kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/T%C3%BCrkiye%20Muhasebe%20Standartlar%C4%B1/TMSTFRS2018Seti/TMS/TMS_37_2018.pdf
- Tokyo Elektrik Power Company (2015), Year Ended March 31, 2015 Financial Statements, 1-274. http://www.tepco.co.jp/en/corpinfo/ir/tool/annual/pdf/ar2015-e.pdf
- Tokyo Elektrik Power Company (2016), Year Ended March 31, 2016 Financial Statements, 1-73. https://www4.tepco.co.jp/en/corpinfo/ir/tool/annual/pdf/ar2016-e.pdf
- Tokyo Elektrik Power (2017), FY2017 3rd Quarter Financial Results, 1-47. http://www.tepco.co.jp/en/corpinfo/ir/tool/presen/pdf/180130_1-e.pdf
- Tokyo Elektrik Power Company (2017), Revision Of The Mid and Long Term Roadmap Towards Decommissioning Fukushima Daiichi Nuclear Power Station Unit 1-4, Announcements Seo 26, 2017. http://www.tepco.co.jp/en/announcements/2017/1456508_10494.html
- Tokyo Elektrik Power Company (2017), Financial Asistance From The Nuclear Damage Compensation and Decommissioning Facilition Corperation, Press Releases 2017, Dec 22 2017 http://www.tepco.co.jp/en/press/corp-com/release/2017/1470568_10469.html
- Wallner, A., Mraz, G.(2013), “The True Cost Of Nuclear Power”, Vienna Environmental Ombudsman, Osteerichisches Okologie Institute, December, 1-52.
- Varley, G., Rush, C.(2000), “On Decommissioning Cost For Nuclear Power Plants”, Swedish Radiation Safety Authority, Report Number; 2011-03, ISSN; 2000-0456, 1-40.
- WBG, World Bank Group (2016), ECOFYS, Carbon Pricing Watch 2016, 1-16.https://openknowledge.worldbank.org/bitstream/handle/10986/24288/CarbonPricingWatch2016.pdf?sequence=4&isAllowed=y
- VGB PowerTech (2012), “Waste Disposal For Nuclear Power Plants”, ISBN 978-3-86875-400-1, Essen, Germany, 2012, 1-44.
- Yıldıztekin, İ.(2009), “Sürdürülebilir Kalkınmada Çevre Muhasebesinin Etkileri”, Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 13 (1), 367-390.
KURUMSAL YÖNETİM ÇERÇEVESİNDE NÜKLEER ENERJİ SANTRALLERİNİN MALİYET UNSURLARI İLE ENERJİ FİYATLARININ İLİŞKİSİ
Öz
ÖZ
Çalışmamızda,
nükleer enerji santrallerinin tercih nedeni ve maliyet unsurlarına, kurulum, üretim
süreci ile ilgili faaliyet maliyetlere, sabit ve değişken maliyetlerin sınıflandırılmasına,
radyasyon içeren atıkların ara ve son depolanması ile imha edilme maliyetleri ile
devre dışı bırakma maliyetlerinin önemli olduğu vurgulanmaktadır. Enerji üretim
maliyeti ile enerji fiyatları arasındaki ilişkiye yer verilmiştir. Kaza maliyetlerinin
önemi ve üretici şirketler, sigorta kurumları, üst kurular, devletler ve toplum
tarafından üstlenilen sorumlulukların boyutları da tartışılmıştır. Büyük Doğu
Japonya Depremi sonrasındaki nükleer kazalar sonucu katlanılan maliyetlere,
kurumsal yönetim ilkeleri, sosyal sorumluluk çerçevesinde kamuoyunu
bilgilendirme ve gelecekte karşılaşılabilecek risklerle ilgili muhasebe
standartları doğrultusunda açıklanması gereken unsurlara yer verilmiştir.
ABSRACT
In our paper, the
reasons and cost component of nuclear power plants are included. It is
emphasized that the operating costs associated with installation and production
processes are classified as fixed, variable costs, interim, final storage,
disposal costs of radiation containing wastes, as well as decommissioning
costs. The relationship between energy production cost and energy prices is
given. The importance of nuclear accident costs, the extent of responsibilities
undertaken by producers, insurance institutions, regulatory authorities,
governments and the society are discussed. It ıs included that costs of be
exposed to nuclear accidents after the Great East Japan Earthquake, public
disclosure within the framework corporate governance principles, social
responsibility, need to be disclosed components that in the financial
statements in line with accounting standards for risks that may arise in the
future.
Anahtar Kelimeler
Nükleer Enerji Maliyetleri Depolama ve Devre Dışı Bırakma Maliyeti Kurumsal Sosyal Sorumluluk Nükleer Enerji Şirketinin Finansal Tabloları (Nuclear Energy Cost Storage and Decommissioning Cost Social Responsibility of Corporate Governance
Kaynakça
- BDS 700, Bağımsız Denetim Standardı 700 “Finansal Tablolara İlişkin Görüş Oluşturma ve Raporlama”, Tarih; 24,03,2017, Resmi Gazete Sayı; 30017.
- Bles, M., Afman, M., Benner J., Blom M., Croezen H., Rooijers F., Schepers B. (2011), “Nuclear Energy: The Difference Between Costs and Prices”, Delft, CE Delft, July, Publication code: 11.3475.52, 1-96.
- Daştan ,A., Bellikli, U. (2015), “Kurumsal Sosyal Sorumluluk ve Muhasebe Etkileşimi,:Türkiye’de Kurumsal Yönetim Endeksine Dâhil İşletmelerde Bir Araştırma”, Eskişehir Osmangazi Üniversitesi İİBF Dergisi, Nisan, 180.177-208.
- Demirbaş M, Uyar S.(2006), Kurumsal Yönetim İlkeleri ve Denetim Komitesi, Güncel Yayıncılık 262.
- EIRP (2017), Energy Innovation Refom Project, “What Will Advanced Nuclear Power Cost? A Standardized Cost Analysis Aof Advanced Nuclear Technologies in Commercial Development” Energy Options Network, 1-46.
- EEA, European Environment Agency, EN 13 Nuclear Waste, Production 1-10.
- Extern E (1995) – Externalities of Energy. Vol 1. Summary. European Commission DirectorateGeneral XII Science, Research and Development. Compiled by ETSU, UK, 1-287.
- Hamilton, L., Scowcroft B. (2013), “Strategy For The Management And Disposal Of Used Nuclear Fuel And High Level Radioactive Waste”, Blue Ribbon Commission Report, United States Of America, Department Of Energy, January, 1-14.
- Hohmeyer, O.(2002), The Social Costs of Energy Consumtion, Rio 02 World Climate & Energy Event, Copacabana Palace, Rio De Janerio, 6-11 January, 1-25.
- IAEA (2009), Interantional Atomic Energy Agency, “Cost Of Spent Nuclear Fuel Storoge”, Nuclear Energy Series, No: NF-T-3.5, Vienna, 1-70.
- Manning, R., Gilmour, J. (2002) “ Decommissionin Cost Estimating The Price Approach”, WM-02 Conference, February 24-28, 2002, Tuscon, 1-10.
- Matsuo, Y., (2012) “Summary and Evaluation Of Cost Calculation For Nuclear Power Generation By The Cost Estimation And Review Committee”, IEEJ, May, 1-12.
- Kaya, İ.S.(2012), “Nükleer Enerji Dünyasında Çevre ve İnsan”, Abant İzzet baysal Üniversitesi, Sosyal Bilimler Enstitüsü Dergisi, Cilt: 2012-1, Sayı:24, 72-90.
- Linsley, G.,(2003) “Finding Of The International Conference On Safe Decommissioning For Nuclear Activities”, Strategy selection For The Decommissioning Of Nuclear Facilities Seminar Proceedings, Tarragona, Spain, 1-4 September.
- Lund, I.,(2003) “Decommissioning Of Nuclear Power Plants Policies, Strategies and CostsRadiactive Waste Management”, Strategy selection For The Decommissioning Of Nuclear Facilities Seminar Proceedings, Tarragona, Spain, 1-4 September 2003.
- OECD (200)4 NEA No; 5300, 2004, 71-75.
- Picot, C., Riotte, H., Lang, J., Leon, L., “Sustainable Solutions For Radioactive Waste OECD Observer, 18. http://oecdobserver.org/news/fullstory.php/aid/531/Sustainable_solutions_for_radioactive_waste.html
- TMS 23, Türkiye Muhasebe Standartları 23, Borçlanma Maliyetleri, Madde 1-30, 1-5.http://kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/T%C3%BCrkiye%20Muhasebe%20Standartlar%C4%B1/TMSTFRS2018Seti/TMS/TMS_23_2018.pdf
- TMS 37, Türkiye Muhasebe Standartları 37, Karşılıklar, Koşullu Borçlar ve Koşullu Varlıklar, Madde 1-101, 1-13.http://kgk.gov.tr/Portalv2Uploads/files/DynamicContentFiles/T%C3%BCrkiye%20Muhasebe%20Standartlar%C4%B1/TMSTFRS2018Seti/TMS/TMS_37_2018.pdf
- Tokyo Elektrik Power Company (2015), Year Ended March 31, 2015 Financial Statements, 1-274. http://www.tepco.co.jp/en/corpinfo/ir/tool/annual/pdf/ar2015-e.pdf
- Tokyo Elektrik Power Company (2016), Year Ended March 31, 2016 Financial Statements, 1-73. https://www4.tepco.co.jp/en/corpinfo/ir/tool/annual/pdf/ar2016-e.pdf
- Tokyo Elektrik Power (2017), FY2017 3rd Quarter Financial Results, 1-47. http://www.tepco.co.jp/en/corpinfo/ir/tool/presen/pdf/180130_1-e.pdf
- Tokyo Elektrik Power Company (2017), Revision Of The Mid and Long Term Roadmap Towards Decommissioning Fukushima Daiichi Nuclear Power Station Unit 1-4, Announcements Seo 26, 2017. http://www.tepco.co.jp/en/announcements/2017/1456508_10494.html
- Tokyo Elektrik Power Company (2017), Financial Asistance From The Nuclear Damage Compensation and Decommissioning Facilition Corperation, Press Releases 2017, Dec 22 2017 http://www.tepco.co.jp/en/press/corp-com/release/2017/1470568_10469.html
- Wallner, A., Mraz, G.(2013), “The True Cost Of Nuclear Power”, Vienna Environmental Ombudsman, Osteerichisches Okologie Institute, December, 1-52.
- Varley, G., Rush, C.(2000), “On Decommissioning Cost For Nuclear Power Plants”, Swedish Radiation Safety Authority, Report Number; 2011-03, ISSN; 2000-0456, 1-40.
- WBG, World Bank Group (2016), ECOFYS, Carbon Pricing Watch 2016, 1-16.https://openknowledge.worldbank.org/bitstream/handle/10986/24288/CarbonPricingWatch2016.pdf?sequence=4&isAllowed=y
- VGB PowerTech (2012), “Waste Disposal For Nuclear Power Plants”, ISBN 978-3-86875-400-1, Essen, Germany, 2012, 1-44.
- Yıldıztekin, İ.(2009), “Sürdürülebilir Kalkınmada Çevre Muhasebesinin Etkileri”, Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 13 (1), 367-390.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 28 Aralık 2018 |
| Yayımlandığı Sayı | Yıl 2018 Cilt: 19 Sayı: 2 |