2016

7 4B:

•
––

•
––2

•
––•
––100– 138
1/4100ee Region
2000

–••
3

I-OI-O•• Breitshopf et al.(2013) Breitshop et al. (2011a,b)
Breitshopf et al. (2010) Lehr et al.(2011) Coon et al.
(2012) APPA 2009

•
•2012

2013

2012

2012

2011 20102012

•
•
4IÖW
•
– Institut für ökologische Wirtschaftsforschung: IÖW•– Hirschl B., Aretz. A., Prahl A., Böther T., Heinbach K., Pick.
D., Funcke S. et al. (2010) Kommunale Wertschöpfung
durch Erneuerbare Energien, Schriftenreihe des IÖW
196/10, Institut für Ökologische Wirtschaftsforschung– Heinbach K., Aretz A., Hirschl B., Prahl A., Salecki S. (2014)
Renewable energies and their impact on local value addedand employment, Energy, Sustainability and Society,Springer Open Journal,
http://www.energsustainsoc.com/content/4/1/1• 31–5

IÖW

2009

2010

2011
Source Hirschl et al. 2010 p. 14

IÖW
2009

O&M
Source Hirschl et al. 2010 p. 6

1.
– Porter M. E. 1985
–2.
≡
––
•

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•
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9

Heinbach et al. Energy, Sustainability and Society 2014, 4:1
http://www.energsustainsoc.com/content/4/1/1

Page 4 of 10

municipalvalue added

after-tax profits
of the participating
enterprises

taxes
paid to themunicipality

trade tax
(almost entirely paid to themunicipality)

net incomesof the employees
involved

municipal shareof income tax

Figure 1 Components of municipal value added.

Source Heinbach et al. 2014
revenues, on the other hand, flow directly into the municipal treasury.
Profits

To determine profits at each step of the value chain, the operating profit margin is utilized, which compares the annualprofit (before taxes) of an enterprise to the turnoverachieved in the same period. In this case, before-tax results
were used for the calculation. The profit-turnover ratio isdrawn from statistics compiled by Germany's central bank,the Deutsche Bundesbank [9], which extrapolates figures
based on data from the annual financial statements ofGerman companies for the years 1997 to 2009. Thesepooled data include results from approximately 140,000 financial statements per year of non-financial enterprises,including both incorporated and non-incorporated companies. The classification of enterprises according to business activity in the Deutsche Bundesbank study is based on
the German Classification of Economic Activities (WZ2003) from the Federal Statistical Office. Because the various
REs are not specifically itemized here, comparable branches
for each value chain step were consulted. The average
profit-turnover ratios of the various branches were used toestablish a mean value for the years 2000 to 2009. In twocases, a different method had to be applied. For the assessment of the profits in the system operator stage, before-taxearnings were calculated with the help of average return onequity for each of the corresponding RE technologies; thisinformation was drawn from the Renewable Energy Sources
Act (EEG) Progress Report [10]. The profits earned in connection with the provision of wood fuels were calculated
from turnover minus cost of provision.

on income, this method also provides results on employment effects. Initially, the employment effect is calculated as the number of persons employed. The 10
FederalStatistical Office publishes figures on employment numbers and turnover according to business branches following its own German Classification of EconomicActivities (WZ-2008); these figures, broken down bybranch, are allocated to the corresponding steps of thevalue chain. Thus, an indication of jobs per euro of turnover can be determined, which, when multiplied byturnover per kilowatt (kW) of installed capacity, yields afigure for the number of employees per kW. Wages andsalaries in euros per kW are determined on the basis of
average gross annual income in the business branch of
the corresponding value chain step, as determined fromFederal Statistical Office sources.
An exception is the calculation of management salaries
for the system operator stage. Here, typical specific management compensation figures on a per kW basis weredrawn from an analysis performed as part of the IÖWproject EXPEED [11]. The number of employees per kW
is then determined as the quotient of the specific income
and a typical gross monthly income for the corresponding Federal Statistical Office occupational category. In
the case of the provision of wood fuels, the employment
and income effects are determined on the basis of thespecific working-time requirement for each of the value
chain steps.
Taxes

Calculation of the tax load of an enterprise is dependent
on its corporate structure. The enterprises generating
value added are therefore subdivided into incorporated
and non-incorporated companies in order to account for
Employment and income effects
Income effects as a function of turnover are determined differences in tax treatment. The calculation of net inet al.from(2014)come is derived
gross annual incomes of thefor each of the value chain steps; in addition to the data )Heinbach
11

1213

••
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–•
–14•–•
–––•

15

O&M
O&M
•
–••
•
•

•
–••
16•
•

1.2MW
2MW
150kW,400kW,12MW
5MW
26

•
– 2014

9•–17

IÖW1.2MW18)

2014 919

1.2MW

/kW

20

21

•
•
––

•

1.2MW

5MW

2MW

22

23

•
––

•
––

24

25

26

/kW
•
–•
–•

H26

•

27

• IÖW–51.2MW
150kW 400kW 1.2MW
5MW

2MW–28