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Title: Cost Accounting System for fusion studies

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.
Authors:
; ;
Publication Date:
OSTI Identifier:
6133903
Report Number(s):
ORNL/FEDC-85/7
ON: DE86004672
DOE Contract Number:
AC05-84OR21400
Resource Type:
Technical Report
Research Org:
Oak Ridge National Lab., TN (USA)
Country of Publication:
United States
Language:
English
Subject:
29 ENERGY PLANNING, POLICY AND ECONOMY; THERMONUCLEAR REACTORS; COST ESTIMATION; ACCOUNTING; CALCULATION METHODS; CAPITALIZED COST; REACTOR COMPONENTS; REACTOR INSTRUMENTATION; COST 290200* -- Energy Planning & Policy-- Economics & Sociology; 290600 -- Energy Planning & Policy-- Nuclear Energy