The Construction Of The Quality Cost Accounting System In The Nuclear Power Plant

After Japan’s Fukushima nuclear power plant accident, nuclear power plant safety issues for more extensive concern in the world. Nuclear safety is the lifeline of the nuclear power plant, security is the base of achievement, and security depends on quality for security, both to the security to the quality, safety and quality are complementary to each other. In the construction of nuclear power plant operation, because of quality problems occur when the loss occurred, while nuclear power plant management has put in ensuring the safety on the basis of cost reduction, in the face of the CPI price index rising in recent years, artificial costs continue to increase, and the shortage of several nuclear power plants put into operation related supplier resources, to reduce the cost, we must strengthen the management of quality cost. To strengthen the nuclear power plant quality cost management, an important part is quality cost accounting, only through accounting, all kinds of raw data about quality costs, according to the demand of quality cost management to classify, in order to find the rules of quality cost working, then analysis and evaluation.The research contents of this paper:first to the quality cost accounting theory is discussed, secondly the lack of quality consciousness of cost accounting for nuclear power plants in China, combining with the actual nuclear power plant construction and production period, to establish the quality cost accounting system of nuclear power plant, nuclear power plant to the quality cost of different stages of original data collection arrangement, to calculate and analyze the quality cost in accordance with accounting method developed, finally, through the analysis of examples can provide quality cost information available, according to the nuclear quality cost accounting, to correctly reflect the situation of quality cost management in nuclear power plants, to provide support for quality improvement.The innovation of this paper lies in the definition of quality cost of nuclear power plant, in order to ensure the safe production costs of nuclear power plant which belongs to the nuclear power plant quality cost, different emphasis in different periods of nuclear power plant quality cost; in addition, in reference to the domestic and foreign scholars on the basis of quality cost accounting theory, combined with the reality to create the nuclear power plant quality cost subject, using the accounting method to conduct quality cost accounting.