TY - JOUR T1 - KURUMSAL YÖNETİM ÇERÇEVESİNDE NÜKLEER ENERJİ SANTRALLERİNİN MALİYET UNSURLARI İLE ENERJİ FİYATLARININ İLİŞKİSİ TT - THE RELATIONSHIP BETWEEN COST COMPONENT OF NUCLEAR ENERGY PLANT AND ENERGY PRICES WITHIN THE FRAMEWORK OF CORPORATE GOVERNANCE AU - Demirbaş, Mahmut PY - 2018 DA - December DO - 10.24889/ifede.434118 JF - Dokuz Eylül Üniversitesi İşletme Fakültesi Dergisi PB - Dokuz Eylül Üniversitesi WT - DergiPark SN - 1303-0027 SP - 201 EP - 247 VL - 19 IS - 2 LA - tr AB - ÖZÇalışmamızda,nükleer enerji santrallerinin tercih nedeni ve maliyet unsurlarına, kurulum, üretimsüreci ile ilgili faaliyet maliyetlere, sabit ve değişken maliyetlerin sınıflandırılmasına,radyasyon içeren atıkların ara ve son depolanması ile imha edilme maliyetleri iledevre dışı bırakma maliyetlerinin önemli olduğu vurgulanmaktadır. Enerji üretimmaliyeti ile enerji fiyatları arasındaki ilişkiye yer verilmiştir. Kaza maliyetlerininönemi ve üretici şirketler, sigorta kurumları, üst kurular, devletler ve toplumtarafından üstlenilen sorumlulukların boyutları da tartışılmıştır. Büyük DoğuJaponya Depremi sonrasındaki nükleer kazalar sonucu katlanılan maliyetlere,kurumsal yönetim ilkeleri, sosyal sorumluluk çerçevesinde kamuoyunubilgilendirme ve gelecekte karşılaşılabilecek risklerle ilgili muhasebestandartları doğrultusunda açıklanması gereken unsurlara yer verilmiştir.ABSRACTIn our paper, thereasons and cost component of nuclear power plants are included. It isemphasized that the operating costs associated with installation and productionprocesses are classified as fixed, variable costs, interim, final storage,disposal costs of radiation containing wastes, as well as decommissioningcosts. The relationship between energy production cost and energy prices isgiven. The importance of nuclear accident costs, the extent of responsibilitiesundertaken by producers, insurance institutions, regulatory authorities,governments and the society are discussed. It ıs included that costs of beexposed to nuclear accidents after the Great East Japan Earthquake, publicdisclosure within the framework corporate governance principles, socialresponsibility, need to be disclosed components that in the financialstatements in line with accounting standards for risks that may arise in thefuture. KW - Nükleer Enerji Maliyetleri KW - Depolama ve Devre Dışı Bırakma Maliyeti KW - Kurumsal Sosyal Sorumluluk KW - Nükleer Enerji Şirketinin Finansal Tabloları (Nuclear Energy Cost KW - Storage and Decommissioning Cost KW - Social Responsibility of Corporate Governance CR - BDS 700, Bağımsız Denetim Standardı 700 “Finansal Tablolara İlişkin Görüş Oluşturma ve Raporlama”, Tarih; 24,03,2017, Resmi Gazete Sayı; 30017. 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