KURUMSAL YÖNETİM ÇERÇEVESİNDE NÜKLEER ENERJİ SANTRALLERİNİN MALİYET UNSURLARI İLE ENERJİ FİYATLARININ İLİŞKİSİ

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

THE RELATIONSHIP BETWEEN COST COMPONENT OF NUCLEAR ENERGY PLANT AND ENERGY PRICES WITHIN THE FRAMEWORK OF CORPORATE GOVERNANCE

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