核电站质量成本核算体系的构建

发布时间：2018-05-15 07:45

本文选题：质量成本 + 成本核算　；参考：《厦门大学》2013年硕士论文

【摘要】：日本福岛核电站发生事故之后,核电站的安全问题在世界上更为广泛关注。核安全是核电站的生命线,业绩以安全为前提,而安全要靠质量作保障,既要重安全也要重质量,安全与质量是相辅相成的。在核电站的建设运营中,因质量问题发生的损失时有发生,同时核电站管理者不断提出在保证安全基础上降低成本,面对近年来CPI物价指数不断上涨、人工成本不断增加,以及多个核电站的投入运营相关供应商资源紧缺的情况,要降低成本,必须要加强质量成本管理。加强核电站质量成本管理,质量成本核算是重要的一环,只有通过核算,对有关质量费用的各种原始资料,按照质量成本管理要求进行归集后,才能从中发现质量成本的运行规律,从而进行分析与考核。本文研究内容：首先对质量成本核算有关理论进行论述,其次针对我国核电站目前质量成本核算意识不足的情况,提出结合核电站建设和生产周期实际,探讨核电站质量成本核算体系的构建,将核电站不同时期发生的质量成本原始数据进行归集整理,依照选取的核算方法进行质量成本的核算与分析,最后通过实例分析得出可以通过核电站质量成本核算来提供有效的质量成本信息,正确地反映核电站质量成本管理情况,为质量改进提供支持。本文的创新之处在于明确了核电站的质量成本定义,即为了确保核电站安全生产,在核电站生命周期内所发生的与核电站质量相关的成本。在核电站生命周期的不同阶段核电站质量成本归集的重点不同；此外,在参考国内外学者对质量成本核算理论研究基础上,结合核电站实际创建核电站质量成本科目,采用会计核算方法来进行质量成本核算。
[Abstract]:In the wake of the accident at Japan's Fukushima nuclear power plant, safety concerns have become more widespread around the world. Nuclear safety is the lifeline of nuclear power plant. The achievement of nuclear power station is based on safety, and safety must be guaranteed by quality, and safety and quality should be emphasized as well. Safety and quality complement each other. In the construction and operation of nuclear power plant, the loss due to the quality problem occurs frequently. Meanwhile, the managers of nuclear power station constantly propose to reduce the cost on the basis of ensuring safety. In the face of the rising CPI price index and the increasing labor cost in recent years, In order to reduce the cost, the quality cost management must be strengthened. To strengthen the quality cost management of nuclear power plants, quality cost accounting is an important part. Only through accounting, after collecting all kinds of raw materials related to quality costs, according to the requirements of quality cost management, Only in this way can we find out the running rule of quality cost, and carry on the analysis and examination. The research contents of this paper are as follows: firstly, the theory of quality cost accounting is discussed, and secondly, considering the lack of consciousness of quality cost accounting in nuclear power plants, the paper puts forward the practice of combining the construction and production cycle of nuclear power plants. This paper discusses the construction of nuclear power plant quality cost accounting system, collects and collates the original quality cost data in different periods of nuclear power plant, and calculates and analyzes the quality cost according to the selected accounting method. Finally, through the analysis of examples, it is concluded that the quality cost information can be provided by the quality cost accounting of the nuclear power station, which can correctly reflect the quality cost management of the nuclear power plant and provide support for the quality improvement. The innovation of this paper is to define the quality cost of the nuclear power plant, that is, the cost related to the quality of the nuclear power plant in the life cycle of the nuclear power plant in order to ensure the safe production of the plant. In addition, on the basis of reference to domestic and foreign scholars' research on quality cost accounting theory, combined with the actual nuclear power plant quality cost, the nuclear power plant quality cost subject is established. Use accounting methods to carry out quality cost accounting.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F416.23;F416.61

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