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通过分析核电的技术特性和成本属性,提出实施以核安全为前提的成本领先战略是核电企业从容应对市场挑战的关键,做好核电成本的合理细分是基础。并分别阐述了核电成本细分的三个阶段,即单机组成本细分、价值导向下的成本细分和基于作业的成本细分。本文拟作为核电企业推行成本精细化管理的工作基础,以实现核电企业价值最大化,保障核电健康发展。
By analyzing the technical characteristics and cost attributes of nuclear power, it is proposed that the cost leadership strategy based on nuclear safety should be the key to calmly meet the challenges posed by the nuclear power industry. It is the basis for a sound breakdown of nuclear power costs. The three stages of nuclear power cost subdivision are described respectively, that is, subdivision of single unit cost, cost subdivision under value orientation and subdivision of operation based cost. This paper intends to work as a basis for the implementation of cost-intensive management of nuclear power companies in order to maximize the value of nuclear power companies and ensure the healthy development of nuclear power.