The amount of subsidy for the electric vehicle in Slovakia through a strategic cost calculation

The amount of subsidy for the electric vehicle in Slovakia through a strategic cost calculation

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Transportation Research Procedia 40 (2019) 1168–1175 www.elsevier.com/locate/procedia

13th International Scientific Conference on Sustainable, Modern and Safe Transport 13th International 2019), Scientific Conference on Sustainable, and Safe Transport (TRANSCOM High Tatras, Novy Smokovec –Modern Grand Hotel Bellevue, (TRANSCOM 2019),Slovak High Tatras, Novy Smokovec – Grand Hotel Bellevue, Republic, May 29-31, 2019 Slovak Republic, May 29-31, 2019

The amount of subsidy for the electric vehicle in Slovakia through a The amount of subsidy for the electric vehicle in Slovakia through a strategic cost calculation strategic cost calculation a a Marek Potkánya*, Petra Lesníkováa Marek Potkány *, Petra Lesníková

Technical University in Zvolen, T. G. Masaryka 24, 960 53 Zvolen, Slovakia Technical University in Zvolen, T. G. Masaryka 24, 960 53 Zvolen, Slovakia

a a

Abstract Abstract The issue of environmental protection and the effort to the green transport is becoming more popular to public. In order to reduce The issueimpacts of environmental protection the to effort to towards the greena transport is becoming moreeconomy popular to order tosystem. reduce negative of transport, Europe and should move more sustainable circular andpublic. green In transport This paper deals with the problem of using thetomethodical procedure of sustainable life cycle cost calculation for quantification of subsidy for negative impacts of transport, Europe should move towards a more circular economy and green transport system. This paper deals with the problem of using methodical cycle state cost calculation for quantification of subsidy for the sale of electric vehicles in Slovakia. Thethemain aim is toprocedure highlightof thelife current of the investment and operational demands the sale of electric in Slovakia. main aim to highlight the current state of theasinvestment and operational demands acquisition vehiclevehicles with electric engine The compared withis conventional combustion engine, well as the future direction of the transport solutions. acquisition vehicle with electric engine compared with conventional combustion engine, as well as the future direction of the transport solutions. © 2019 The Authors. Published by Elsevier B.V. © 2019 The Authors. Published by Elsevier B.V. Peer-review under responsibility responsibility the scientific scientific committee of of the the 13th 13th International International Scientific Scientific Conference Conference on on Sustainable, Sustainable, © 2019 The Authors. Published byof Elsevier B.V. committee Peer-review under of the Peer-review under responsibility of the scientific committee of the 13th International Scientific Conference on Sustainable, Modern and Safe Transport (TRANSCOM 2019). Modern and Safe Transport (TRANSCOM 2019). Modern and Safe Transport (TRANSCOM 2019). Keywords: electric vehicle; subsidy; LCC calculation; cost Keywords: electric vehicle; subsidy; LCC calculation; cost

1. Introduction 1. Introduction Accounting is an important decision-making economic information system. Accounting was created and developed is an important decision-making economic information of system. Accounting was created and developed as aAccounting means of recording historical information about the performance the company for management needs. Its role as a means of recording historical information about the performance of the company for management needs. Its role is to record the amount and value of material cash flows that arise in the realization of performance. It also serves as is recordinstrument. the amount However, and value of cashinformation flows that arise in the realization of performance. It alsoTherefore, serves as a to control thematerial need for for longer-term management is growing. a control instrument. the need for information foraccounting. longer-termWithin management is growing. Therefore, management accountingHowever, has developed in parallel with financial its strategic orientation, lifecycle management accounting has developed in parallel with financial accounting. Within its strategic orientation, lifecycle

* Corresponding author name. Tel.: +421-45-5206-437 address: author [email protected] * E-mail Corresponding name. Tel.: +421-45-5206-437

E-mail address: [email protected] 2352-1465 © 2018 The Authors. Published by Elsevier B.V. Peer-review©under responsibility of the scientific committee 2352-1465 2018 The Authors. Published by Elsevier B.V. of the 13th International Scientific Conference on Sustainable, Modern and Safe Transport (TRANSCOM 2019). Peer-review under responsibility of the scientific committee of the 13th International Scientific Conference on Sustainable, Modern and Safe Transport (TRANSCOM 2019). 2352-1465  2019 The Authors. Published by Elsevier B.V. Peer-review under responsibility of the scientific committee of the 13th International Scientific Conference on Sustainable, Modern and Safe Transport (TRANSCOM 2019). 10.1016/j.trpro.2019.07.163

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cost calculation is also a very important tool for information needs. Life Cycle Cost calculation (LCC) also called process of economic analysis is result of managers' effort to minimize costs in decision-making process of technical and economic side of future transformation process (Kampf et al., 2016). The LCC management tool supports managers in decision-making by allocating costs throughout the product life cycle. Liapis and Kantianis (2015) state that a significant aspect of LCC is operating with the inflation rate, time, value of money and changes in purchase price prognosis. Agarwal (2014) in his study claims that the advantage of LCC is to provide an information framework for assessing total costs over the lifecycle of the product. As stated by Popesko and Papadaki (2016) LCC calculation allows to strategically manage the costs throughout life cycle of product or service. In agreement with Petřík (2007) the main purpose of LCC calculation is to optimize all costs throughout the economic life cycle of an asset or investment project without any loss of overall efficiency. According to Šoljaková (2009) LCC calculation offers an expanded perspective to product costs. LCC operates with research and development costs, pre-production stage costs and post-production stage costs. A systematic literature review was carried out with a focus on different LCC approaches in many areas. For example the calculation is used in conditions of industrial manufacturing particularly. Publications of Kunttu et al. (2015) and also Seif and Rabbani (2014) deal with this issue. Utilization of LCC calculation is frequent in building industry particularly. This is discussed in publications Brown et al. (2013) and Stephan and Stephan (2016). The calculation is the most commonly used in connection with issue of the Environment and the Ecology as it is evidenced in papers Tanaka et al. (2014), Rigamonti et al. (2016) and Qiao et al. (2015). Use of LCC can also be found in transport area. Occasionally it is possible to find publications dealing with application this calculation in rail transport Babel and Szkoda (2016), in maritime transport - Luttenberger and Luttenberger (2016) and in road transport – Zhang et al. (2014), Mitropoulos and Prevedouros (2015) and Kampf et al. (2015). Mainly transport is a major producer of environmental pollution and is one of many where the potential of environmental protection is being sought. The solution is to use an electric vehicle. The production, use and support of electric vehicles are one of the challenges in the automotive industry, which have the potential to increase their market share in the future. The main aim of this paper is to present the problem of using the methodical procedure of life cycle cost calculation for quantification of subsidy for the sale of electric vehicles in Slovakia. The aim is also to highlight the current state of the investment and operational demands acquisition vehicle with electric engine compared with conventional combustion engine, as well as the future direction of the transport solutions. 2. Current state of electric vehicles using in Slovakia The automotive industry is in a constant progress. This is probably the result of all the challenges to which this industry faces. These are, in particular, challenges for changes in social development in industrialized countries that have a very strong impact on the functioning of the economy and the whole of society. Developments and changes in society certainly affect changes in consumer behavior. Dvořáková (2007) states that the tendencies that cause change are system adaptation, integration of functions, but also the desire for comfort, safety, variability and emotions. The automotive industry has a significant impact on changes and the growth of product differentiation representing a lifestyle, reducing the innovation cycle to 4-6 years, increasing quality requirements, reducing cost pressures, and also enhancing the environmental protection requirements. The trend of environmental protection is reflected in some progress and use of alternative transport using electric vehicles. The electric car is a vehicle powered by an electric motor that is powered by the electricity stored in the battery. As state Brownstein (2015) electric vehicles predate those that are powered by gasoline and diesel and were first introduced in the mid-nineteenth century. In 1900, electric automobiles were the dominant vehicles. Currently, they are regarded as an innovation that may replace vehicles powered by fossil or renewable liquid fuels. Such vehicles may be powered by fuel cells or by batteries as was done a century ago. Contemporary batteries are not the classical lead-acid type but are lithium batteries. They are environmentally friendly and have much higher energy density, considerably longer life and greater power. The advantage of electric vehicles is in particular lower operating costs, relatively low maintenance, low registration fees, and zero-emission driving. The disadvantage is the high acquisition costs, while also insufficient to build a network of charging stations, range and short battery life. These disadvantages cause the relatively low share of electric vehicles in Slovakia. Table 1 presents number of registered vehicles for the period August - December 2017 by fuel type based on the information of the motofocus.sk portal.

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Table 1. The number of registered vehicles in Slovakia in the period August - December 2017 gasoline

gasoline

Gasoline

+ CNG

+ electric

+ LPG

4 470

9

153

56

16

4 251

11

175

47

20

32

5 064

6

162

31

2 922

30

35

5 071

14

143

60

December

2 699

30

34

5 047

4

151

58

Total

15 189

106

134

23 903

44

784

252

diesel

electric

hybrid

gasoline

August

2 552

7

17

September

2 657

19

October

4 359

November

It is clear from the results that almost 60% of vehicles powered by a gasoline engine and nearly 38% of dieselpowered vehicles were registered in the monitored period. During this period, only 106 electric vehicles were registered, representing less than 0.30% of the total registered vehicles. Several models of electric vehicles are officially available on the Slovak automotive market. Figure 1 presents the market share of individual electric vehicle models in Slovakia. Mercedes B250e 3% Hyundai loniq Electric Volkswage 10% n e-Up! 11%

Renault Zoe 3%

BMW i3 12%

Smart Fortwo ED Nissan e-NV 2% 200 Evalia Nissan Leaf 2% 23% Volkswagen eGolf 21% Kia Soul EV 13%

Fig. 1. Market share of individual electric vehicle models in Slovakia.

Although there is still a limited number of electric vehicles in operation in Slovakia, there is already a relatively dense structure of charging stations of different types. Their infrastructure presents Figure 2 (according to the portal nabky.com). It should be noted that the current subsidy amount last year was up to € 5000 / electric vehicle. Accommodation with charging (for guests only) Charging is not conditional to accommodation; the color of the ring indicates type of charging Fast chargers CHAdeMO/Combo Charging station Type 2 (22 kW, 3x32A) Charging station Type 2 (11 kW and less) Charging station Type 1 Plug 16A, 32A or home plug (e.g. parking in front of restaurant) Fig. 2. Charging station infrastructure in Slovakia.

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3. Material and Methods The objective of our case study is to decide between electric vehicle - Nissan Leaf and standard gasoline car Škoda Fabia Ambition 1.0 TSI 81 kW (110 k) 6° MP (Figure 3). a)

b)

Fig. 3. (a) Nissan Leaf (www.insideevs.com); (b) Škoda Fabia Ambition (www.skoda-auto.sk).

The Nissan Leaf with 378 km endurance distance is still the most sold electric vehicle in Slovakia. For this vehicle, including its battery, the manufacturer provides a guarantee of 8 years. The warranty period is limited by the number of kilometers – 160,000 km. The cost of this electric car, based on the current seller's pricing standard, is 32,750 €. In 2017, more than 88,163 Škoda Fabia cars were sold in Slovakia. Authorized distributors provide extended warranty 5 years, respectively, 100 000 kilometers driven. The purchase price of this car, based on the current 81kW standard dealer price, is 12,110 €. The cost of fuel and electricity correspond to average prices in 2017 in Slovakia. Based on the data from the Statistical Office of the Slovak Republic up to February 8, 2018, the expected diesel and electricity price growth were set as an average to year-to-year price change for 2009 to 2017. Operating costs of selected cost items (fuel cost, electricity cost, maintenance costs, oil change cost, tire change cost) were set by following equations: Fuel cost (gasoline) was calculated on the basis of average consumption (AC) from vehicle technical documentation, estimated distance travel (∑km) and expected gasoline price for the current period (DP/I) fuel cost =

AC

(100km × ∑ km) 100

× DP

(1)

Electricity cost was calculated on the basis of average battery consumption (AC) from vehicle technical documentation, estimated travel distance (∑km) and expected electricity price change for the current period (EP/I) electricity cost =

AC

(100km × ∑ km) 100

× EP

(2)

Maintenance costs - oil change (gasoline car alternative only) was calculated on the basis of oil change interval (I - 15 000 km), oil tank volume (Ov) and motor oil price (MOP - €/I). maintenance engine oil costs =

(Ov ×MOP) I

(3)

In the case of maintenance costs, it is also necessary to consider the cost of replacing tires. For applying the LCC calculation, it is required to have data about the discount rate, price rate and life cycle. According to Petřík (2009), it is appropriate to use the revised Discount Rate (r) if cash flows are expressed at constant prices. In his publication, it operates at a discount rate determined by the following relationship, where "i" represents the nominal interest rate in% and "m" represents the average annual rate of inflation in%. These problems solve also Okanazu (2018) in his study. Based on the information we obtained from the National Bank of Slovakia statistics on

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macroeconomic indicators for 2017, we determined a nominal interest rate i = 3% and an average annual rate of inflation m = 0.7%. discount rate (r) = [

(1+𝑖𝑖)

(1+𝑚𝑚)

(4)

− 1] ∗ 100

When calculating the total operating costs of the life cycle, it is necessary to determine the value of the indicator Present Value Annuity factor (PVA). This is an indicator that takes into the time factor to the net present value for annuity, i.e. regularly recurring operating costs (Debnár, Krajčírová, Potkány, 2016). 𝑃𝑃𝑃𝑃𝑃𝑃 =

1−(1+𝑟𝑟)−𝑛𝑛

(5)

𝑟𝑟

Heralová (2014), Wagner (2009) and also Seif and Rabbani (2014) states that in addition to costs the major parameters for examination are time and used method for economic valuation. Thus, using of discount rate, including inflation rate and interest rate. For determination of LCC we calculated with the following equation, while the carrying value was disregarded after the expiration of a lifetime. LCC = acquisition cost + (operating cost × PVA) + (residual price× (

1

1+r)n

4. Results

)

(6)

The structure of costs for LCC calculation presents table 2. Based on information on the costs related to the acquisition and use of vehicles – Nissan Leaf a Škoda Fabia, it is possible to make a calculation. Table 2. The structure of cost for LCC calculation Cost structure

Electric vehicle - Nissan Leaf

Gasoline car- Škoda Fabia Ambition

Acquisition cost

32,750 €

12,110 €

Lifetime

8 years

8 years

Discount rate (r)

2.28 % p.a.

2.28 % p.a.

Present Value Annuity factor (PVA)

7.079

7.079

Gasoline fuel cost with VAT

-

1.30 €/liter

Electricity cost with VAT

0.08 €/kWh

-

Average electricity/fuel consumption

18.9 kWh/100km

6.8 liter/100km

Distance (per year)

20,000 km/year

20,000 km/year

Electricity/fuel cost of consumption

302.40 €/year

1,768.00 €/year

Insurance cost

150.00 €/year

160.00 €/year

Maintenance costs – tire an oil change cost

50 €/ year

100 €/ year

Other cost: Service control, repairs

100 €/year

100 €/year

Technical Inspection

40 €/year

40 €/year

Emission control

-

30 €/year

Residual price value (% from the acquisition costs)

40.00 %

40.00 %

extra charge for the purchase of the battery

4,000 €

-

For determination of the LCC was used relation 6, based on which is possible to declare that Life Cycle Costs are:

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𝐿𝐿𝐿𝐿𝐿𝐿 𝑵𝑵𝑵𝑵𝑵𝑵𝑵𝑵𝑵𝑵𝑵𝑵 = 32,750 + [(302,40 + 150 + 50 + 100 + 40) ∗ 7,079)] − (13,100 ∗ 1/ = 𝟑𝟑𝟑𝟑, 𝟒𝟒𝟒𝟒𝟒𝟒 €

1 ) + 4,000 (1 + 0,0228)8

𝐿𝐿𝐿𝐿𝐿𝐿 Š𝑘𝑘𝑘𝑘𝑘𝑘𝑘𝑘 = 12,110 + [(1,716 + 160 + 100 + 100 + 40 + 30) ∗ 7,079)] − (4,844 ∗ = 𝟐𝟐𝟐𝟐, 𝟔𝟔𝟔𝟔𝟔𝟔 €

1173

1 ) (1 + 0,0228)8

LCC analysis resulted in the statement that the total life cycle costs are higher at the alternative of electric vehicle Nissan Leaf acquisition. The difference of life cycle costs between analyzed alternatives is the sum of 6,800 €, for a 8-year lifetime. Such a quantified life cycle cost difference could be taken into account when determining the future amount of subsidy. 5. Conclusion Wee et al. in their study (2011) state that life cycle costing is a mathematical method used to support decisionmaking among several options. Petřík (2007) says that the calculation does not itself create any relevant changes or new accounting procedures. According to him, the point of view is to capture all real costs and revenues and their managerial clarity. The aim of our article was to present the possibilities of using the LCC calculation in determining the subsidy for the purchase of an electric vehicle. Subsidy is one of the instruments contributing to compensating for a higher acquisition price for electric vehicles, but at low and environmentally friendly operating costs. Its purpose is therefore to contribute to the protection of the environment and the implementation of the Paris Convention of 2015 on the reduction of greenhouse gas emissions. When comparing the purchases and operations of the most sold vehicles on the Slovak market, namely Nissan Leaf and gasoline car Škoda Ambition, the difference in the level of costs during the life cycle was determined at the level EUR 6,800. The first subsidy program to support electro-mobility in Slovakia ended on 30 June 2018. The original subsidy program came into force on 11 November 2016, where it was allocated a total of EUR 5.2 million. The electric car involved a contribution of EUR 5,000 and a plug-in hybrid of EUR 3,000. During the time of the aid, the total purchase of 789 electric vehicles was exhausted by almost EUR 3.5 million. Subsequently, additional EUR 1 million was earmarked to support the purchase of electric vehicles, but only for selfgovernments. They can draw a 95% allowance from the purchase price of the vehicle. This way, 30 new e-cars could be purchased. The sale and registration of electrified cars in Europe indicates that these indicators are generally growing. Within the ranking of registered electric vehicles and plug-in hybrids, Slovakia is ranked 22nd in the rankings of 26 countries. It is obvious that after the ending of the subsidy program (3rd quarter 2018) there was a decline in the sale of electric vehicles, which only underlines the impact of the ending of the subsidy program in Slovakia (Bakša, 2018). The Ministry of Economy of the Slovak Republic has submitted a proposal for a new plan to support electro-mobility in Slovakia called Action Plan for the Development of electro-mobility in the Slovak Republic. This proposal follows on previous project of direct financial support for the purchase of electric vehicles. The project should be implemented in years of 2019 and 2020. The subsidies should be also applied to small urban 4-wheel vehicles. Along with, the plan contains the financial support for chargers, the number of which should increase to quadruple. Another arrangement should be preferential depreciation of electric vehicles or the maximum reduction of taxes and fees associated with the operation of the electric car (Bakša, 2018). In general, the methodology for determining the amount of this subsidy is not known, but by our calculations we would propose to increase the subsidy in the next call for subsidy program. We are aware of the limitations of the use of our input comparative data, which may vary within the chosen alternatives, but we provide a methodology that can be taken as a basis for future determination of subsidies. Duľová Spišáková et al. (2017) state that the area of electric vehicles is a major challenge for R&D in the future.

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