Implementation of the International Structure for Decommissioning Costing: Examples and Related IAEA Projects

2011 ◽  
Author(s):  
Vladimir Daniska ◽  
Michele Laraia ◽  
Patrick O’Sullivan
Keyword(s):  
Nuclear Energy ◽  
Cost Calculation ◽  
Energy Agency ◽  
Research Reactors ◽  
Cost Structures ◽  
General Basis ◽  
International Structure ◽  
Basic Approaches ◽  
Definition Of ◽  
The Cost

In 1999, IAEA, the OECD Nuclear Energy Agency and the European Commission jointly proposed the standardised listing of decommissioning activities [1] to serve as a general basis for presentation of decommissioning costs and for promoting the harmonisation in decommissioning costing. The standardised listing of activities [1] was developed in three hierarchical levels based on analysis of typical decommissioning activities identified in various decommissioning projects. The structure [1] has been currently updated by the same organisations as the International Structure for Decommissioning Costing (ISDC) based on the experience gained over ten years of use of the original standardised listing [2]. First part of the paper presents the revised ISDC. The principle of the three-level original hierarchical structure has been preserved. Re-definition of the content and re-structuring was done to avoid ambiguity and to ensure comprehensiveness. Paper presents two basic approaches for implementation of the ISDC structure in costing — converting the cost data available in specific cost structures, mostly according the work breakdown structures of decommissioning projects into ISDC and implementation of the ISDC as the cost calculation structure. Examples of the second approach are given to show that this approach is feasible and may have several advantages. An ORACLE based costing model with implemented of the extended ISDC for detailed costing and an Excel based costing model for preliminary costing at IAEA for research reactors are given.

Decommissioning Costing Approach Based on the Standardised List of Costing Items: Lessons Learnt by the OMEGA Computer Code

2010 ◽  
Author(s):  
Vladimi´r Danisˇka ◽  
Ivan Reha´k ◽  
Marek Vasˇko ◽  
Frantisˇek Ondra ◽  
Peter Beza´k ◽  
...  
Keyword(s):  
Computer Code ◽  
Cost Structure ◽  
Cost Data ◽  
Cost Calculation ◽  
Cost Structures ◽  
Lessons Learnt ◽  
On Line ◽  
Systematic List ◽  
Definition Of ◽  
The Cost

The document “A Proposed Standardised List of Items for Costing Purposes” [1] was issues in 1999 by OECD/NEA, IAEA and European Commission (EC) for promoting the harmonisation in decommissioning costing. It is a systematic list of decommissioning activities classified in chapters 01 to 11 with three numbered levels. Four cost groups are defined for cost at each level. Document constitutes the standardised matrix of decommissioning activities and cost groups with definition of content of items. Knowing what is behind the items makes the comparison of cost for decommissioning projects transparent. Two approaches are identified for use of the standardised cost structure. First approach converts the cost data from existing specific cost structures into the standardised cost structure for the purpose of cost presentation. Second approach uses the standardised cost structure as the base for the cost calculation structure; the calculated cost data are formatted in the standardised cost format directly; several additional advantages may be identified in this approach. The paper presents the costing methodology based on the standardised cost structure and lessons learnt from last ten years of the implementation of the standardised cost structure as the cost calculation structure in the computer code OMEGA. Code include also on-line management of decommissioning waste, decay of radioactivity, evaluation of exposure, generation and optimisation of the of the Gantt chart of a decommissioning project, which makes the OMEGA code an effective tool for planning and optimisation of decommissioning processes.

Influence of inter-organizational relations on methods of calculating the cost of production of agricultural organizations

2020 ◽  
pp. 13-20 ◽  
Author(s):  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Calculation ◽  
Interorganizational Cooperation ◽  
Organizational Relations ◽  
Interorganizational Management ◽  
Calculation System ◽  
Analytical System ◽  
Definition Of ◽  
The Cost ◽  
Organizational Cooperation

The author’s definition of inter-organizational cooperation, interorganizational management accounting and inter-organizational accounting and analytical system and cost calculation system in the framework of inter-organizational relations is given in the article on the basis of theoretical analysis. The features of calculating the cost of interorganizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

scholarly journals The Evolution of the Benchmarking Methodology Data Envelopment Analysis - DEA in the Cost Regulation of the Brazilian Electric Power Transmission Sector: a critical look at the renewal of concessions

2020 ◽  
Vol 27 (1) ◽  
Author(s):  
Ana Lúcia Miranda Lopes ◽  
Roberto de Barros Mesquita ◽  
Matheus Lambertucci ◽  
José Edson Lara
Keyword(s):  
Data Envelopment Analysis ◽  
Electric Power ◽  
Federal Government ◽  
Power Transmission ◽  
Electric Energy ◽  
Cost Calculation ◽  
Data Envelopment ◽  
Operational Cost ◽  
Energy Agency ◽  
The Cost

Abstract: In 2012, the Federal Government announced a reduction of around 18% of the electric energy tariff going to the consumer. It was up to the National Electric Energy Agency (ANEEL) to create a model that led to the reduction projected by the authorities. To reach this level, the Ministry of Mines and Energy proposed that the electric power transmission concessions be renewed in advance, according to new rules (MP 579/2012 and Law 12.783/2013). An important part of the new rules was the calculation of efficient operational cost through Data Envelopment Analysis - DEA, a methodology already used by ANEEL in two tariff reviews. The objective of this article was to study the evolution of the efficient operational cost calculation models adopted at these times. This analysis showed that ANEEL still needs to promote improvements in the modeling to better represent the operational reality of the concessionaires and eradicate the need for adjustments that reduce the reliability and transparency of the process.

METHODOLOGICAL APPROACHES TO SEARCH FOR RESERVES OF DECREASING COSTS IN THE BRANCHES OF AGRICULTURAL PRODUCTION

2019 ◽  
Keyword(s):  
Agricultural Production ◽  
Raw Materials ◽  
Cost Calculation ◽  
Cattle Breeding ◽  
Method Of Calculation ◽  
Prime Cost ◽  
Dairy Cattle Breeding ◽  
Methodological Approaches ◽  
Definition Of ◽  
Qualitative Characteristics

In this article approaches to search for reserves of decrease in cost of agricultural production are considered. The methods of cost calculation of dairy cattle breeding products used at the studied enter-prise are analysed, short characteristic of the standard method offered by the Ministry of Agriculture is given, and calculations of alternative options are also carried out. Today creation of accounting of a production unit is very important so that not only weight units must be considered in it, but also the quali-tative structure of products must be reflected. Definition of qualitative characteristics and technological properties by production of milk which depend on use purposes can be an example. The raw materials consumption on a unit of production and its quality and also firmness of storage depends on technologi-cal properties of milk. At calculation of prime cost taking into account qualitative characteristics for cal-culation milk in terms of basic fat content undertakes. The method of calculation of prime cost consider-ing qualitative characteristics is the most expedient as prime cost of 1 c of milk unlike the operating tech-nique is lower. In the article analytical methods of reserves calculation for decrease in prime cost taking into account various factors are proved. The revealed reserves will allow an enterprise to expand its in-vestment opportunities in the future, they will give an additional incentive of modernization of the worn-out machinery and equipment in branches of agriculture.

Constructing Images of Deviance: A Look at State Intervention into the Problem of Wife-Battery

1983 ◽  
Vol 31 (1_suppl) ◽  
pp. 60-76
Author(s):  
Patricia A. Morgan
Keyword(s):  
Social Problem ◽  
State Intervention ◽  
The United States ◽  
The State ◽  
Structural Position ◽  
Wife Battering ◽  
The Social ◽  
Class Context ◽  
Definition Of ◽  
The Cost

Patricia Morgan's paper describes what happens when the state intervenes in the social problem of wife-battering. Her analysis refers to the United States, but there are clear implications for other countries, including Britain. The author argues that the state, through its social problem apparatus, manages the image of the problem by a process of bureaucratization, professionalization and individualization. This serves to narrow the definition of the problem, and to depoliticize it by removing it from its class context and viewing it in terms of individual pathology rather than structure. Thus refuges were initially run by small feminist collectives which had a dual objective of providing a service and promoting among the women an understanding of their structural position in society. The need for funds forced the groups to turn to the state for financial aid. This was given, but at the cost to the refuges of losing their political aims. Many refuges became larger, much more service-orientated and more diversified in providing therapy for the batterers and dealing with other problems such as alcoholism and drug abuse. This transformed not only the refuges but also the image of the problem of wife-battering.

scholarly journals Application Of The Work Breakdown Structure In Determining Cost Buffers In Construction Schedules

2015 ◽  
Vol 61 (1) ◽  
pp. 147-161 ◽  
Author(s):  
M. Połoński
Keyword(s):  
Construction Projects ◽  
Work Breakdown Structure ◽  
Initial Task ◽  
The Common ◽  
Definition Of ◽  
The Cost ◽  
Construction Schedules

AbstractThe paper presents methods of determining the location of cost buffers and corresponding contingency costs in the CPM schedule based on its work breakdown structure. Application of correctly located cost buffers with appropriately established reserve costs is justified by the common overrunning of scheduled costs in construction projects. Interpolated cost buffers (CB) as separate tasks have been combined with relevant summary tasks by the start–to–start (SS) relationship, whereas the time of their execution has been dynamically connected with the time of accomplishment of particular summary tasks using the “paste connection” option. Besides cost buffers linked with the group of tasks assigned to summary tasks, a definition of the cost buffer for the entire project (PCB) has been proposed, i.e. as one initial task of the entire project. Contingency costs corresponding to these buffers, depending on the data that the planner has at his disposal, can be determined using different methods, but always depend on the costs of all tasks protected by each buffer. The paper presents an exemplary schedule for a facility and the method of determining locations and cost for buffers CB and PCB, as well as their influence on the course of the curve illustrating the budgeted cost of work scheduled (BCWS). The proposed solution has been adjusted and presented with consideration of the possibilities created by the scheduling software MS Project, though its general assumptions may be implemented with application of other similar specialist tools.

Nuclear Power in Latin America: An Overview of Its Present Status

1983 ◽  
Vol 25 (3) ◽  
pp. 377-415 ◽  
Author(s):  
Margarete K. Luddemann
Keyword(s):  
Developing Countries ◽  
Latin America ◽  
Nuclear Power ◽  
Nuclear Energy ◽  
Fuel Cycle ◽  
Field Studies ◽  
Energy Agency ◽  
Self Sufficiency ◽  
Policy Concern ◽  
Alternative Sources

The pivotal role energy plays in national economics not only converts the access to sources of supply into a vivid issue of foreign policy concern, but also causes an understandable preoccupation with investment capabilities and self-sufficiency. A report prepared by the International Atomic Energy Agency (IAEA) in 1974 predicted a bright future for nuclear energy in the i developing countries and encouraged use of this form of energy after numerous field studies.A nation that commits itself to nuclear energy by purchasing nuclear power-generating technology but not fuel cycle facilities incurs the risk of becoming dependent upon the supplier country because a quick switch to alternative sources of supply is difficult in cases of curtailment of fuel.

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