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  • 1.
    Hejdenberg, Wilma
    et al.
    Malmö University, Faculty of Culture and Society (KS), Department of Urban Studies (US).
    Andersson, Emma
    Malmö University, Faculty of Culture and Society (KS), Department of Urban Studies (US).
    Ekonomistyrning och bostadsrättsföreningar;: Förvaltningsföretagens stöd till bostadsrättsföreningar i deras verksamhet2024Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This thesis aims to gain a deeper understanding of how management companies for cooperative flat associations in Sweden apply financial management. The study seeks to provide insights into how proposals for the annual fee are formulated by examining the factors considered and how economic changes may influence these decisions. A qualitative method was identified as the most suitable for obtaining comprehensive information about the respondents' working methods and thoughts. Semi-structured interviews were conducted, including seven interviews with management companies for cooperative flat associations. Financial management is used within Swedish cooperative flat associations, but not in exactly the same way as the theory suggests for non-profit organizations. The significant difference between the theory of non-profit organizations and Swedish cooperative flat associations is that non-profit organizations are not expected to generate profit, while cooperative flat associations are recommended to have savings. The study shows that the budget is the central formal control tool for Swedish cooperative flat associations. The maintenance plan forms the basis of the budget, highlighted as one of the most important components for ensuring a correct budget. Through a well-implemented maintenance plan, savings for future maintenance can be included in the budget. The budget forms the basis for the annual fee. By including future maintenance costs in the annual fee, it is set at the correct level concerning the cost price principle. The response regarding changes in financial management for Swedish cooperative flat associations after recent interest rate hikes was mixed. However, the majority of respondents felt that there was an increased awareness among the cooperative flat associations they manage about the importance of financial management for the organization. This awareness is portrayed differently by the various respondents, but this majority agreed that awareness of financial management in cooperative flat associations has increased. The thesis has contributed to an increased understanding of the role of management companies in financial management in Swedish cooperative flat associations and the importance of savings for Swedish cooperative flat associations.

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